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[2008] 304 ITR 181 (PUNJ. & HAR.) HIGH COURT OF PUNJAB AND HARYANA Dalima Biscuits (P.) Ltd . v. Commissioner of Income-tax ADARSH KUMAR GOEL AND RAJESH BINDAL, JJ. ITR NO. 134 OF 1989 SEPTEMBER 22, 2006 Section 80VV of the Income-tax Act, 1961 - Deductions - Expenses incurred in connections with income-tax proceedings [A.Y. 1979-80]. Where the expenditure in question was a payment to a person who was standing counsel of the assessee and had been paid retainership fee and, in fact, during the course of hearing of the appeal he was present with the senior advocate, it clearly showed that he had rendered services in connection with proceedings before the income-tax authorities and as the expenditure claimed was only in respect of the representation before the Appellate Tribunal, the issue stood covered by the provisions of section 80VV. P. G Jain for the Assessee. Dr. N. L. Sharda for the Commissioner. JUDGMENT The following question of law has been referred for the opinion of this court by the Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh, arising out of its order dated December 15, 1986, in I. T. A. No. 601 of 1984, in respect of the assessment year 1979-80 : "Whether the Tribunal, on the nature of the case, was justified in law in holding that even under section 37(1), the retainership fee paid on monthly basis to Shri D. N. Banerjee, advocate was dis-allowable ?" The facts noticed by the Tribunal in the statement of case are that : "The assessee-company incurred an expenditure of Rs. 2,250 on fee paid to Shri G. C. Sharma, senior advocate and Rs. 30,920 on account of retainership fee paid to Shri D. N. Banen'ee. The Assessing Officer observed that in the immediately preceding assessment year, Shri D. N. Banerjee had rendered advice on taxation matters only and had been sending the bills to the company relating to income-tax matters for the assessment year 1979-80 under appeal. It was contended before the Assessing Officer that Shri D. N. Banerjee was an advocate and had rendered advice on other matters also. The Assessing Officer, however, observed that copies of the bills of Shri D. N. Banerjee showed that they were for advice rendered on…

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