Held that payment of subscription fees and reimbursement of its share to international group entity was  allowable as deduction. Tribunal also held that    it could not be said that defending the case was not a part of the business activity for the assessee inasmuch as the reputation and goodwill of the assessee were at stake. The criminal complaint was filed against the partner of the assessee-firm in a matter which related to the business of the firm. In such circumstances, the expenditure incurred by the assessee towards defending the action in the name of the partner was deductible business expenditure.  (AY. 2010-11)