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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Legal and professional charges - capital or revenue in nature – ...


Supreme Court classifies advocate fees for Special Leave Petition as revenue expenses, affecting tax treatment.

September 18, 2012

Case Laws     Income Tax     AT

Legal and professional charges - capital or revenue in nature – Fee paid to advocates for SLP filed before the Supreme Court - held as revenue in nature - AT

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