1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Court categorizes legal expenses under Income-tax Act, not section 80VV. Full fee for counsel's services deductible.</h1> The court held that the legal expenses claimed by the assessee were to be categorized under section 37 of the Income-tax Act, rather than section 80VV. ... Business Expenditure 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.
TaxTMI 
TaxTMI 
