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    <title>1976 (4) TMI 233 - GUJARAT HIGH COURT</title>
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    <description>In partly successful appeals where proportionate costs are awarded, court-fees are taxed on the claim actually allowed in the appeal, because they are governed by the prescribed fee slab and should reflect the relief obtained. Advocate&#039;s fees are treated differently: they are taxed on the entire appellate claim and then apportioned between the parties according to their respective success, since they represent indemnity for expenses incurred by both sides in the appeal. The decision distinguishes the two heads of costs by their nature and incidence, and affirms the established method of taxation for each.</description>
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    <pubDate>Fri, 30 Apr 1976 00:00:00 +0530</pubDate>
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      <title>1976 (4) TMI 233 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=289094</link>
      <description>In partly successful appeals where proportionate costs are awarded, court-fees are taxed on the claim actually allowed in the appeal, because they are governed by the prescribed fee slab and should reflect the relief obtained. Advocate&#039;s fees are treated differently: they are taxed on the entire appellate claim and then apportioned between the parties according to their respective success, since they represent indemnity for expenses incurred by both sides in the appeal. The decision distinguishes the two heads of costs by their nature and incidence, and affirms the established method of taxation for each.</description>
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      <pubDate>Fri, 30 Apr 1976 00:00:00 +0530</pubDate>
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