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K.K. Wadhwa
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Madras Law Journal, the first legal publication in India, that put Madras on the world map of judiciary through its ruthless objectivity and fearless reporting, had to sail through choppy waters in the court, particularly when the Madras High Court turned down the request for covering the proceedings of the High Court in 1892.

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Editor In Chief
Justice S.S. Subramani
Former Judge,
Madras High Court.

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K. Kannan
Advocate,
Madras High Court.

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R. Srinivasan
Advocate,
Madras High Court.

Arvind P. Datar
Sr. Advocate,
Madras High Court.

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V. Krishnaswamay
S. Shaymala
P. Valliappan.

The Oldest Legal Journal Of India



(1961) 1 MLJ 137 (Mad)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Present : Mr. Justice Rajagopalan and Mr. Justice Srinivasan

Case Number(s) : Case Referred No. 87 of 1956. (84th Bhadra, 1881-Saka)

Judgement Date : Thursday 15th of September 1960

Dr. P. Vadamalayan, Madurai .....Appellant(s)
Versus
The Commissioner of Income-tax, Madras.....Respondent(s)

Income-tax Act (XI of 1922), section 10(2)(xv) — Applicability — Capital or revenue expenditure — Expenditure incurred by surgeon in undertaking tour abroad to maintain his efficiency in profession — Deduction — Permissibility.


Cases Referred
Gunn’s Commonwealth Income-tax Law and Practice, Fourth Edition, paras. 1277 and 1278 page 440
Assam Bengal Cement Co., Ltd. v. Commissioner of Income-tax, West Bengal [1955] S.C.J. 205; 1955 S.C.R. 972; 27 I.T.R. 34 : [1955] 1 M.L.J. (S.C.) 118





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