The assessee incurred expenditure on payment of legal fees to advocates and consultants to protect its business interest  for which the details were furnished to the Assessing Officer.  The expenditure had been incurred not to acquire or improve or extend possession or remove a defect in the title of fixed assets inasmuch as the assessee was not the owner of such asset. Tribunal held that when litigation expenditure is incurred to protect the business, it is revenue expenditure. Since the assessee had no interest in the ownership of the asset but was in possession of the asset for conducting its business, the litigation expenditure incurred was to protect its business and, therefore, revenue expenditure and not capital expenditure.(AY. 2018-19)