https://www.taxtmi.com/caselaws?id=776981 ITAT Chennai set aside the AO's disallowance and partly allowed the assessee's appeal, remanding the matter to the JAO for limited verification. The tribunal found affidavit evidence that the audit fees were received and declared by the chartered accountant for AY 2018-19 and that bank statements support payment of advocate fees of Rs.5,10,000 claimed as litigation expenses relating to compensation received. If verification confirms payment of Rs.5,10,000 via banking channel, the advocate fees are to be allowed; the audit fees of Rs.1,47,500 are also to be allowed. en-us Wed, 08 Jan 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776981 ITAT Chennai set aside the AO's disallowance and partly allowed the assessee's appeal, remanding the matter to the JAO for limited verification. The tribunal found affidavit evidence that the audit fees were received and declared by the chartered accountant for AY 2018-19 and that bank statements support payment of advocate fees of Rs.5,10,000 claimed as litigation expenses relating to compensation received. If verification confirms payment of Rs.5,10,000 via banking channel, the advocate fees are to be allowed; the audit fees of Rs.1,47,500 are also to be allowed. Case-Laws Income Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776981