1962 (10) TMI 74 - HC - Income Tax

Extract:
.......eferred to us is that the sum of ₹ 14,000 paid by the assessee to the income-tax adviser for his services during the assessment proceedings before the Income-tax Officer is a permissible deduction under section 10(2)(xv). The assessee shall have costs of this reference. Counsel's fee is fixed at ₹ 150. Question answered accordingly.