https://www.taxtmi.com/caselaws?id=177469 The ITAT Mumbai ruled in favor of the assessee, a general surgeon, in a case concerning the disallowance of professional fees paid to his son under section 40(a)(ia) of the Income Tax Act. The ITAT held that if the deductee pays the tax, no disallowance should be made under the provision. Additionally, the ITAT interpreted the second proviso to Section 40(a)(ia) retrospectively, following precedents from the Karnataka High Court and the Gujarat High Court. As a result, the disallowance of the professional fees was overturned, and the appeal by the assessee was allowed. en-us Wed, 26 Nov 2014 00:00:00 +0530 Sat, 09 Jan 2016 16:50:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177469 The ITAT Mumbai ruled in favor of the assessee, a general surgeon, in a case concerning the disallowance of professional fees paid to his son under section 40(a)(ia) of the Income Tax Act. The ITAT held that if the deductee pays the tax, no disallowance should be made under the provision. Additionally, the ITAT interpreted the second proviso to Section 40(a)(ia) retrospectively, following precedents from the Karnataka High Court and the Gujarat High Court. As a result, the disallowance of the professional fees was overturned, and the appeal by the assessee was allowed. Case-Laws Income Tax Wed, 26 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177469