https://www.taxtmi.com/caselaws?id=60550 The Tribunal upheld the order of the CIT (A) regarding the disallowance of legal charges under section 80VV of the IT Act, 1961, finding the payments to solicitors eligible for deduction. It directed the ITO to accept the claim for deduction of contribution to the Chief Minister's Relief Fund based on the auditor's certificate. The Tribunal refused to interfere with the CIT (A)'s direction to grant relief on the interest on gratuity paid to LIC. In the matter of interest under section 214, the Tribunal partly allowed the appeal, advising the ITO to consider the Calcutta High Court's observations on granting interest. en-us Fri, 11 Nov 1983 00:00:00 +0530 Wed, 05 Jan 2011 18:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60550 The Tribunal upheld the order of the CIT (A) regarding the disallowance of legal charges under section 80VV of the IT Act, 1961, finding the payments to solicitors eligible for deduction. It directed the ITO to accept the claim for deduction of contribution to the Chief Minister's Relief Fund based on the auditor's certificate. The Tribunal refused to interfere with the CIT (A)'s direction to grant relief on the interest on gratuity paid to LIC. In the matter of interest under section 214, the Tribunal partly allowed the appeal, advising the ITO to consider the Calcutta High Court's observations on granting interest. Case-Laws Income Tax Fri, 11 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60550