Case Law Details
Case Name : ACIT Vs Bilawala & Co. (ITAT Mumbai)
Related Assessment Year : 2002- 2003
Courts :
All ITAT ITAT Mumbai
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RELEVANT PARAGRAPH
18. We have given our careful consideration to the rival contentions. In this case it is not disputed that the assessee is a firm of Solicitors & Advocates. It would be necessary to first examine as to whether The Bombay High Court (Original Side Rules are applicable in the case of the solicitors and then to consider the obligations of the Solicitor firm under the said Rules, if found applicable. For this purpose, it will be relevant to re
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kindly advise as to whether it is compulsory for the advocate to bank client’s moneys into an interest earning bank account even where the client has not advised so.in short, is the advocate strictly bound so to deposit the said monies aforestated?