2014 (3) TMI 1152

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..... ate to argue the matters by what is popularly known as Advocates on record or instructing Advocates method, meaning thereby the client does not engage the assessee directly but a professional or the Advocate engaged by the client requests the assessee to argue the case. Brief is then taken as the counsel brief. That being the practice, the assessee gave an explanation that the break up as desired .....

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..... iraj Punmiya for the Respondent. P.C. : 1 Having heard Ms.Bharucha, learned counsel appearing on behalf of the Revenue and perusing the order passed by the Income Tax Appellate Tribunal, we are of the opinion that the Tribunal did not commit any error of law or perversity in partly allowing the appeal of the respondent assessee. 2 The assessee in regard to grounds 1 to 7 challenged the order .....

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..... is pointed out that at times, assessee receives fees directly from the clients or from the instructing Advocates or Chartered Accountants if such professionals have collected the amounts from the clients. 3 Under these circumstances, the break­up as desired cannot be placed on record. An explanation which has been given by the assessee and accepted in the past has been now accepted by the Tr .....

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