1991 (2) TMI 79

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..... nce. The question referred to us under the provisions of the Income-tax Act, 1961, reads as follows : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that legal expenses claimed by the assessee fall under section 80VV of the Act and not under section 37 of the Act ?" The assessee claimed a sum of Rs. 1,300 as an expenditure under section 37 of the .....

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..... g to the determination of any liability under this Act, by way of tax, penalty or interest : Provided that no deduction under this section shall, in any case, exceed in the aggregate five thousand rupees." The assessee contended that the retainer fee paid to counsel was not for the purpose of the Income-tax Act proceedings referred to in section 80W only, but it covered wider matters of taxati .....

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..... here may be other questions arising in the course of the assessee's business touching upon the taxation laws. These problems cannot be separated item wise nor can the fee paid to the consultant regarding income-tax cases before the authorities and fee paid regarding other matters be apportioned. The retainer fee is to be considered as one entity for the entire services kept ready by counsel as and .....

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