DIPAK KUMAR SEN, J.

( 1 ) IN the assessment year 1975-76, the accounting year ending on December 31, 1974, Mather and Platt (India) Ltd. , the assessee, a company incorporated in the United Kingdom, obtained lease of a premises in New Delhi and another lease of premises at Calcutta known as "nilhat House" respectively for periods of 15 and 20 years. The assessee acquired the said leases for its offices at Calcutta and New Delhi.

( 2 ) IN the said assessment year, the assessee paid a fee of Rs. 42 to its lawyers, viz. , Sandersons and Morgans, Calcutta, in connection with the lease agreement for its office at Nilhat House, and Rs. 380 to Orr Dignam and Co. , New Delhi, for consultation regarding the lease of the said office at Delhi.

( 3 ) ON account of fees for registration of the lease agreement in respect of the premises, Nilhat House, and miscellaneous expenses connected therewith, the assessee incurred an expenditure of Rs. 2,160. The assessee further paid Rs. 12,500 to Cox and Cooks for securing the lease of Nilhat House.

( 4 ) IN its assessment to income-tax for the said assessment year, the assessee claimed deduction of all the aforesaid expenditure aggregating to Rs. 15

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