Held that  the assessee could not be penalised for the failure, if any, of the recipients. If the recipients of professional fees are able to arrange loan funds for the assessee, then a businessman would necessarily pay fees. The loan of Rs. 43 crores was obtained by the assessee from PNB and the professional fees had been paid for negotiating the loan. Therefore, the Assessing Officer, is  not justified in disallowing the claim of payment of professional fees, when the payment was through banking channel and tax is  deducted  at source merely because the recipient has not filed the return of income.   (AY.2018-19)