https://www.taxtmi.com/caselaws?id=370605 The Tribunal dismissed the revenue's appeal, upholding the deletion of the addition of professional fees under section 194J for the Assessment Year 2012-13. The decision was based on the consistent treatment of payments as advances in previous rulings and the nature of the transaction between the assessee and A.A. Estate Private Limited. The AO was instructed to verify AAEPL's treatment of the payments before finalizing the deletion of the additions. en-us Fri, 16 Nov 2018 00:00:00 +0530 Tue, 20 Nov 2018 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370605 The Tribunal dismissed the revenue's appeal, upholding the deletion of the addition of professional fees under section 194J for the Assessment Year 2012-13. The decision was based on the consistent treatment of payments as advances in previous rulings and the nature of the transaction between the assessee and A.A. Estate Private Limited. The AO was instructed to verify AAEPL's treatment of the payments before finalizing the deletion of the additions. Case-Laws Income Tax Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370605