https://www.taxtmi.com/caselaws?id=9006 Clerkage received by a senior advocate at 10% of professional fees was held not to form part of taxable professional income where the High Court rules recognised taxation of clerk's fee, required fee certificates for advocates but not for clerkage, and reflected an established practice of payment to clerical establishment. The court accepted the finding that the disputed amount was received only as clerkage, supported by material showing maintenance of such establishment, and rejected the argument that the rules governing senior advocates made the receipt unlawful or that a senior advocate's clerk could perform no legitimate function under the court rules. en-us Thu, 17 May 1973 00:00:00 +0530 Thu, 18 Jun 2009 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9006 Clerkage received by a senior advocate at 10% of professional fees was held not to form part of taxable professional income where the High Court rules recognised taxation of clerk's fee, required fee certificates for advocates but not for clerkage, and reflected an established practice of payment to clerical establishment. The court accepted the finding that the disputed amount was received only as clerkage, supported by material showing maintenance of such establishment, and rejected the argument that the rules governing senior advocates made the receipt unlawful or that a senior advocate's clerk could perform no legitimate function under the court rules. Case-Laws Income Tax Thu, 17 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9006