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2002 (10) TMI 87 - DELHI HIGH COURT"Whether, on the facts and in the circumstances of the case, the expenditure incurred by the assessee in connection with the writ petition under article 226 of the Constitution for quashing proceeding,; under section 147 of the Income-tax Act, 1961, and obtaining advice from tax experts in regard thereto fell within the purview of section 80VV of the Income-tax Act, 1961?" - Support to this view is lent by a decision of the Calcutta High Court in Grindlays Bank PLC v. CIT which is the only decision directly on the point at issue. In this case also it has been held that the expenditure incurred by an assessee in connection with challenging the validity of notice issued under section 148 of the Act could not be disallowed under section 80VV of the Act. No contrary view by any High Court has been brought to our notice by learned counsel for the Revenue. - In the result, the question referred is answered in the negative, i.e., in favour of the assessee and against the Revenue.
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