2014 (3) TMI 1152

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..... 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 of the Commissioner of Income Tax in confi .....

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..... 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 Tribunal once again. Since it is accepted for the .....

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