1983 (11) TMI 122

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....proceedings and were hit by the ceiling given under s. 80VV of the IT Act, 1961. The assessee objected to the disallowance of Rs. 1,600 and Rs.440 out of the above on the ground that the aforesaid two payments were made to the solicitors Salil Kumar Mukherjee and that they were not in connection with the appearance before the IT authorities and that, therefore, the aforesaid two payments were not ....

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....f the section that the expenditure should have been incurred for putting in appearance before IT authorities. The consultations with the solicitors were in connection with the income-tax proceedings and as such the provisions of s. 80VV did, in our opinion, apply to the payments made to the solicitors. The order of the CIT (A) is, therefore, correct and we refuse to interfere with it. 5. Rs. 10....

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.... ITO that he examine whether the donation given to the Chief Minister's Relief Fund is eligible for exemption under s. 80G of the IT Act, 1961 in terms of sub-s. (2) thereof and if so, he would accept the assessee's claim on the basis of the auditor's certificate to the effect that the assessee did produce the relevant voucher before him for examination at the time of the audit and that the audito....

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.... with his order on this point. 9. Ground Nos. 4 and 5 were not pressed before us. 10. The last ground pressed before us is with regard to the claim of the assessee to interest under s. 214 of the IT Act, 1961. The CIT (A) has accepted the assessee's claim in this regard and has given the following direction to the ITO— "The ITO is directed to verify from the assessment records as to whe....