Civil Reference No 09 Of 2020) TZCA 103 (6 APRIL 2021) where it was stated: - ‘It was held that and there is no need of proof of instruction fees by presenting of receipts, vouchers and or remuneration agreement because the taxing officer among others, is Page. 1 expected to determine the quantum of the said fees in accordance with cost scales statutory provided with factors enumerated above’’.