https://www.taxtmi.com/caselaws?id=71174 The Tribunal held that additional/enhanced compensation and interest on such compensation awarded to landowners for land acquisition cannot be considered as income of advocates. The advocates acted as custodians, and the income belongs to the landowners. The Tribunal also ruled that expenditure on litigation should not be disallowed in the hands of advocates as it pertains to the landowners. The initiation of proceedings under section 147/148 was not pursued further. Additionally, an amount added as professional fees was deemed a decretal amount and not professional fees, leading to its deletion. The Tribunal allowed the appeals in full, directing modification of orders and providing consequential relief. en-us Thu, 10 Aug 2006 00:00:00 +0530 Wed, 12 Jun 2013 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71174 The Tribunal held that additional/enhanced compensation and interest on such compensation awarded to landowners for land acquisition cannot be considered as income of advocates. The advocates acted as custodians, and the income belongs to the landowners. The Tribunal also ruled that expenditure on litigation should not be disallowed in the hands of advocates as it pertains to the landowners. The initiation of proceedings under section 147/148 was not pursued further. Additionally, an amount added as professional fees was deemed a decretal amount and not professional fees, leading to its deletion. The Tribunal allowed the appeals in full, directing modification of orders and providing consequential relief. Case-Laws Income Tax Thu, 10 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71174