said estate. However, the following amounts being the
professional fees payable to the deceased and received by the executor,
hereinafter referred to as the assessee ... recipient of the professional income which was due to the deceased was assessable thereon and that, therefore, the arrears of professional fees are liable
award dated
14.07.2017 was passed, the 1st respondent herein raised his professional fee
bill at the rate of 1% of the said counter claim ... judicial precedent fixing 1% of the claim amount as
professional fee in Arbitration Cases, he has made the said claim. But there
writ of mandamus, directing the appellants to forthwith settle her professional fees in accordance with the bills dated ... fixing and regulating the fee payable by any party in respect of fee of the Advocates. Therefore, the High Court Fee Rules governs the Advocates
Prevention of Money Laundering Act, 2002 in connection with the professional fees received by the petitioner by cheques from (M/s.Saradha Realty India ... Prevention of Money Laundering Act, 2002 in connection with the professional fees received by the petitioner by cheques from (M/s.Saradha Realty India
letter dated 04.02.2000, it was indicated that the professional fee payable to the Appellant would be 2% of the funds to be arranged apart from ... bound to pay the professional charges. Learned counsel would further contend that the agreement between the parties that professional fee would be paid
that they had engaged A2
and he received the amount as professional fee and they have also
admitted that A2 was present in the police ... received the money for A1. A2 received
the money only as professional fee engaged by P.W2, which
warrants interference of this Court
association, they receive money as and by way of professional fees from one or the other of the various categories of the authorities referred ... that s. 194C is not applicable to payments by way of professional fees.
The conclusion arrived at by us that s. 194C does not apply
holding that the excess provision under the heads consultancy charges and professional fees was allowable even though the assessee had not proved with evidence ... towards the claim of the assessee for consultancy charges and professional fees.
3. The assessee went on appeal before the Commissioner of Income Tax (Appeals
building, plant and machinery etc., for rendering professional services. These panel lawyers / Engineers charge professional fees. Similarly the respondent bank thought it fit and advisable ... customer in the respondent bank. The borrowers are paying fees / professional charges to Advocates, Engineers for giving opinion on title deeds and valuation certificates
association, they receive money as and by way of professional fees from one or the other of the various categories of the authorities referred ... that s. 194C is not applicable to payments by way of professional fees.
The conclusion arrived at by us that s. 194C does not apply
