ITAT allows expense on ‘Assistance To Law Students’ to Harish Salve

Harish N. Salve Vs ACIT (ITAT Delhi) Challenging the orders dated 29.12.2017 passed by the learned Commissioner of Income Tax (Appeals)-20, New Delhi (“the Ld. CIT(A”), for the assessment years 2013-14 and 2014-15, Harish N. Salve(“the assessee”), preferred these appeals. 2. Since the facts and issues involved in both the matters are identical, we deem it just and convenient to dispose them of by this common order. 3. Brief facts of the case are the assessee is an Advocate by profession and derives income from business or profession, house property, capital gains and also income from o...