Tribunal held that, professional fees paid without deduction of tax at source , disallowance is held to be justified .( AY.2010-11)
Nanak Ram Jaisinghani v. ITO (2018) 170 ITD 570 (Delhi) (Trib.)
S.40(a)(ia):Amounts not deductible – Deduction at source -Professional fees- Failure to deduct tax at source- Disallowance was held to be justified [ S.194J ]