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2004 (9) TMI 85 - ALLAHABAD HIGH COURTPayment made to advocate, and chartered accountant - permissible limit of fee - "Whether, Tribunal's finding that payment made to Shri Atma Ram Agrawala, advocate, and Dr. R.C. Vaish, chartered accountant were not covered by the provision of section 80VV is vitiated as the Tribunal had failed to take into account that both of them have represented the assessee in income-tax proceedings?" - payment was made to Dr. R.C. Vaish and Sri Atma Ram Agarwal as retainers for giving opinion on company law matters and not for income-tax proceedings and the payment made for income-tax matters was below the permissible limit of Rs. 5,000 which has been affirmed by the Tribunal - We are of the opinion that the provisions of section 80VV of the Act were not attracted in the present case. - In this view of the matter, we answer the question referred to us in the affirmative, i.e., in favour of the assessee
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