https://www.taxtmi.com/caselaws?id=63894 The Tribunal upheld the disallowance of legal expenses exceeding Rs. 5,000 under Section 80VV for the assessment year 1977-78. It ruled that the restriction applied to the aggregate expenses incurred in a previous year, rejecting the argument for a per-proceeding limit. Despite acknowledging potential inequities, the Tribunal emphasized adherence to the statutory language and lack of legislative changes. The appeal was dismissed based on the strict interpretation of the provision, highlighting the Tribunal's role in applying the law as written. en-us Tue, 17 Jul 1984 00:00:00 +0530 Wed, 02 Feb 2011 16:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63894 The Tribunal upheld the disallowance of legal expenses exceeding Rs. 5,000 under Section 80VV for the assessment year 1977-78. It ruled that the restriction applied to the aggregate expenses incurred in a previous year, rejecting the argument for a per-proceeding limit. Despite acknowledging potential inequities, the Tribunal emphasized adherence to the statutory language and lack of legislative changes. The appeal was dismissed based on the strict interpretation of the provision, highlighting the Tribunal's role in applying the law as written. Case-Laws Income Tax Tue, 17 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63894