ANAND BEHARILAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) TWO questions have been referred to us under Section 66 (1), Income -tax Act for answer:

(2.) THE facts that appear from the statement of the case are as follows.

(3.) ANAND Behari Lal is a money -lender and he claimed that the sum of Rs. 19,123 that he had paid for the prosecution of the applications under Section 12 (2) of the Oudh Court Act and Sections 5 and 14, Limitation Act should be deemed to be business expenses and was a permissible deduction under Section 10 (2) (xv), Income -tax Act.