TaxTMI 
TaxTMI 
1973 (5) TMI 10
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....the Rolls of the Bar Council did not form part of his income ? " The question relates to the assessment year 1969-70. The assessee is practising as a senior advocate, generally, before this court. He returned gross professional income at Rs. 80,745. He claimed that 10% of this amount, namely, Rs. 8,074.50, was received in addition by him for being paid as clerkage to his clerical establishment and was not assessable as his income. The Income-tax Officer held that the clerkage is received by the assessee and then paid to the clerks and so it was not a case of diversion at source but appropriation only. The Income-tax, Officer found that out of the sum of Rs. 8,074.50 a sum of Rs. 3,600 was paid by the assessee to his daughter-in-law on th....
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....uired to be referred to this court. At the hearing, learned counsel ,appearing for the Commissioner confined his submission to questions Nos. 6 and 7 mentioned in the application. These two questions relate to the finding that the daughter-in-law rendered services to the assessee in his professional work and, therefore, the payment was justified. These questions would arise only if the other finding of the Tribunal upon which it has referred the question to us, namely, that the clerkage did not form part of the income of the assessee, is answered in favour of the department. Chapter XVI, rule 24, of the rules of this court, provides that a sum calculated at the rate of 10% of the taxed fee of the advocate of a party shall, subject to a m....
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....puty Registrar. This rule applies to all advocates, be they senior or otherwise. Learned counsel emphasised that the form prescribed by rule 4 begins with the phrase " I beg " and urged that this rule does not apply to senior advocates because a senior advocate is not expected to use the phrase " I beg ". No authority or any provision was cited in support of this submission and we are not aware of any practice or any principle of propriety which may preclude a senior counsel from using the prescribed language beginning " I beg" in an application for registration of his clerk. The use of the word "beg" in the prescribed from does not, in our opinion, exclude its applicability to a senior advocate. Rule 5 gives in detail the matters which ....
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.... with a junior. (iv) accept directly from a client any brief or instructions to appear in any court or tribunal in India. Explanation :- In this order- (i) 'acting' means filing an appearance or any pleadings or applications in any court or tribunal in India, or any act (other than pleading) required or authorised by law to be done by a party in such court or tribunal either in person or by his recognised agent or by an advocate or attorney on his behalf. (ii) 'tribunal' includes any authority or person legally authorised to take evidence and before whom advocates are, by or under any law for the time being in force, entitled to practise. (iii) 'junior' means an advocate other than a senior advocate." But these rules do no....