2025 (8) TMI 1169

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....For The Respondent : Mrs.G. Saratha, Addl.CIT ORDER PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter in short "the Ld.CIT(A)"), Delhi, dated 26.07.2024 for the Assessment Year (hereinafter in short "AY") 2018-19. 2. The only grievance of the assessee is against the action of the L....

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.... restricted the Advocate fee claimed by the assessee to 50% of the claim i.e. the AO allowed only Rs. 2,55,000/- and disallowed 50% i.e. Rs. 2,55,000/-. 4. Aggrieved, the assessee preferred an appeal before the Ld.CIT(A) who confirmed it. 5. Aggrieved, the assessee is in appeal before this Tribunal. 6. We have heard both the parties and perused the material available on record. We note th....

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....see as fees and acknowledged the fact that said income had been duly accounted for in his Income Tax Return for AY 2018-19. 7. In respect of the 'Advocate fees' the assessee has filed the entire bank statement before us, which shows the proof of said payment and asserted that the 'advocate fees' of Rs. 5,10,000/- has been paid as professional fees for advocates. In this regard, it is pertinent ....