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    <title>2004 (9) TMI 85 - ALLAHABAD High Court</title>
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    <description>The High Court ruled in favor of the assessee against the Revenue in a case involving the interpretation of section 80VV of the Income-tax Act, 1961. The Court held that the payments made to the advocate and chartered accountant were not covered by section 80VV as they were for retainership in company law matters, not specifically for income-tax proceedings. The Court found that the payments did not exceed the permissible limit for income-tax matters, leading to the decision in favor of the assessee. No costs were awarded in the matter.</description>
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    <pubDate>Tue, 14 Sep 2004 00:00:00 +0530</pubDate>
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      <title>2004 (9) TMI 85 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=10760</link>
      <description>The High Court ruled in favor of the assessee against the Revenue in a case involving the interpretation of section 80VV of the Income-tax Act, 1961. The Court held that the payments made to the advocate and chartered accountant were not covered by section 80VV as they were for retainership in company law matters, not specifically for income-tax proceedings. The Court found that the payments did not exceed the permissible limit for income-tax matters, leading to the decision in favor of the assessee. No costs were awarded in the matter.</description>
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      <pubDate>Tue, 14 Sep 2004 00:00:00 +0530</pubDate>
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