Judgment

GROVER, J.:- These appeals from a judgment of the Calcutta High Court have been brought by certificate under Section 66A (2) of the Indian Income-tax Act, 1922, hereinafter called the Act and involve a common question, namely, whether the law charges incurred in connection with the proceedings before the Investigation Commission were an allowable deduction in computation of the profits of the business of the assessee.

2. The facts in the first batch of appeals i.e. C. As. 1351-1353/68 may be stated. During the assessment years 1952-53, 1953-54 and 1954-55 the assessee, which is a public limited company, spent Rs. 3810/-, Rs. 1,42,377/- and Rupees 2,42,688/- for representing its case before the Investigation Commission relating to the past assessment years 1941-42 to 1947-48. These expenses which were termed as "general expenses" were claimed by the assessee as deduction under Section 10 (2) (xv) or in the alternative under Section 10 (1) of the Income-tax Act 1922, hereinafter called the Act . The Income-tax Officer disallowed the claim. His order was upheld by the Appellate Assistant Commissioner and the Appellate Tribunal. Thereupon the assessee moved the Tribunal und