1991 (2) TMI 79 - HC - Income Tax

Summary

The court ruled that legal expenses claimed by the assessee should fall under section 37 of the Income-tax Act, not section 80VV. The retainer fee paid to counsel covered wider tax matters, and the entire fee should be considered as one entity for services. The deduction should not be partially disallowed by shifting a portion under a different section. The judgment was in favor of the assessee.