1973 (5) TMI 34

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..... Delhi Bench (hereinafter referred to as "the Tribunal"), under section 66(1) of the Indian Income-tax Act, 1922 (hereinafter referred to as " the Act. "): "Whether, on the facts and circumstances of the case, the sum of Rs. 30,959 spent by the assessee in the criminal case against Ramji Dass, director, and the employees of the assessee-company for the offence of bribery was not incidental to the .....

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..... and the Tribunal confirmed the disallowance following their orders in the earlier assessment years 1956-57 and 1957-58. The Tribunal has referred this question to this court under section 66(1) of the Act at the instance of the assessee, as it had also referred similar questions to this court in respect of the earlier assessment years also. By its judgment in Income-tax Reference No. 18/63, whic .....

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..... t from the amount claimed by the assessee in the earlier years, the rule laid down by this court in the assessee's own case in the earlier years is applicable to the assessee's claim for this year also. There appears to be no dispute about the actual amount of expenditure incurred by the assessee. We have, therefore, to hold that the sum of Rs. 30,959 spent by the assessee in the criminal case aga .....

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