https://www.taxtmi.com/highlights?id=22047 Payment is on account of compensation not to M/s. Khaitan & Co. but to M/s. Services & Supplies India and this is not a legal fee necessitating deduction of tax at source as prescribed u/s. 194J of the Act. Once the provisions of section 194J of the Act are not attracted, the disallowance cannot be made u/s 40(a)(ia) - AT en-us Mon, 09 Mar 2015 10:27:22 +0530 Mon, 09 Mar 2015 10:27:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22047 Payment is on account of compensation not to M/s. Khaitan & Co. but to M/s. Services & Supplies India and this is not a legal fee necessitating deduction of tax at source as prescribed u/s. 194J of the Act. Once the provisions of section 194J of the Act are not attracted, the disallowance cannot be made u/s 40(a)(ia) - AT Highlights Income Tax Mon, 09 Mar 2015 10:27:22 +0530 https://www.taxtmi.com/highlights?id=22047