https://www.taxtmi.com/caselaws?id=20798 The High Court interpreted section 80VV of the Income-tax Act, 1961, concerning deductions for legal expenses. It clarified that the limit of Rs. 5,000 applies to the total expenditure in a year, not per assessment year. The Court ruled in favor of the Revenue, upholding the disallowance of expenses exceeding the prescribed limit. en-us Mon, 27 Jan 1992 00:00:00 +0530 Tue, 17 Nov 2009 12:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20798 The High Court interpreted section 80VV of the Income-tax Act, 1961, concerning deductions for legal expenses. It clarified that the limit of Rs. 5,000 applies to the total expenditure in a year, not per assessment year. The Court ruled in favor of the Revenue, upholding the disallowance of expenses exceeding the prescribed limit. Case-Laws Income Tax Mon, 27 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20798