ANDHRA PRADESH ADVOCATES WELFARE FUND,HYDERABAD vs. INCOME TAX OFFICER, WARD-8(2), HYDERABAD,

In the result, all the three appeals of the assessee are dismissed

Bench: SHRI K.NARASIMHA CHARY (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

15A of the State Act do not receive reciprocal benefits. This statutory requirement, as enforced by Section 12 of the State Act, mandates all advocates to affix a Welfare Fund Stamp on their Vakalatnama, regardless of their membership status in the fund. 40. From the viewpoint of mutuality, this statutory compulsion challenges the core principle. Mutuality is based

ANDHRA PRADESH ADVOCATES WELFARE FUND,HYDERABAD vs. INCOME TAX OFFICER, WARD 8(2), HYDERABAD

In the result, all the three appeals of the assessee are dismissed