2000 (9) TMI 21 - HC - Income Tax

Summary

The High Court of Delhi ruled on three questions referred by the Income-tax Appellate Tribunal:

1. Entertainment expenditure of Rs.5,000 is not disallowable.
2. Legal expenses of Rs.3,835 were not for a criminal proceeding.
3. The court did not answer the question regarding the acquisition of patent rights due to insufficient material.