M/S MANGALORE GANESH BEEDI WORKS vs. COMMISSIONER OF INCOME TAX, MYSORE
The appeals are disposed of in the above terms
C.A. No.-010547-010548 - 2011Supreme Court15 Oct 2015
Section 35ASection 37
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[1971] 81 ITR 754 (SC)
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[1967] 63 ITR 207 (SC)
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Page 7
JUDGMENT
expenses being incurred for protecting the business of the going concern
subsequent to that date. In other words all the legal expenses incurred
were prior to 21st September, 1994 and were therefore personal in nature.
19.
We are not at all impressed with