https://www.taxtmi.com/caselaws?id=22687 The High Court affirmed the Tribunal's decision to allow a deduction of Rs. 5,000 for professional advice under section 80VV of the Income-tax Act, 1961, as it was not related to appearances before specified authorities. However, the fees for income-tax appeals were restricted to Rs. 1,000 as they exceeded the permissible limit. The Court emphasized that expenses must be directly linked to proceedings before income-tax authorities, the Appellate Tribunal, or courts to qualify for deductions under section 80VV. The judgment favored the assessee, rejecting the Commissioner's restriction and upholding the Tribunal's decision. en-us Tue, 06 Jun 1989 00:00:00 +0530 Sat, 12 Dec 2009 13:05:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22687 The High Court affirmed the Tribunal's decision to allow a deduction of Rs. 5,000 for professional advice under section 80VV of the Income-tax Act, 1961, as it was not related to appearances before specified authorities. However, the fees for income-tax appeals were restricted to Rs. 1,000 as they exceeded the permissible limit. The Court emphasized that expenses must be directly linked to proceedings before income-tax authorities, the Appellate Tribunal, or courts to qualify for deductions under section 80VV. The judgment favored the assessee, rejecting the Commissioner's restriction and upholding the Tribunal's decision. Case-Laws Income Tax Tue, 06 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22687