Dismissing the appeal of the assessee the Court held that failure to deduct tax at source on professional fees , the disallowance was held to be justified ( AY.2009-10)
Ravi Mallick, prop. of Sunkraft designs v. DCIT (2018) 404 ITR 250 (P&H) (HC)
S.40(a)(ia):Amounts not deductible – Deduction at source – Professional fees – Failure to deduct tax at source – Disallowance was held to be justified .