https://www.taxtmi.com/caselaws?id=20294 The High Court held that the Tribunal was not justified in disallowing the expenditure incurred by the assessee for writ petitions challenging the validity of notices under section 148 of the Income-tax Act, 1961. However, the Tribunal was justified in upholding the disallowance of expenditure for writ petitions challenging notices under section 142(1) of the Income-tax Act, 1961. The court differentiated between the nature of the proceedings under the two sections, stating that challenges to section 148 notices were about jurisdiction, not tax liability determination. The expenditure related to section 142(1) notices fell within the restrictions of section 80VV. en-us Tue, 29 May 1990 00:00:00 +0530 Sat, 03 Sep 2011 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20294 The High Court held that the Tribunal was not justified in disallowing the expenditure incurred by the assessee for writ petitions challenging the validity of notices under section 148 of the Income-tax Act, 1961. However, the Tribunal was justified in upholding the disallowance of expenditure for writ petitions challenging notices under section 142(1) of the Income-tax Act, 1961. The court differentiated between the nature of the proceedings under the two sections, stating that challenges to section 148 notices were about jurisdiction, not tax liability determination. The expenditure related to section 142(1) notices fell within the restrictions of section 80VV. Case-Laws Income Tax Tue, 29 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20294