https://www.taxtmi.com/caselaws?id=433031 HC held for the assessee: year-end provisions for legal and professional charges were not deductible for TDS purposes because payees and amounts were not identified and provisions were reversed next year, so no tax deduction liability arose. The court found prior authority distinguishing cases where payees were identified, and concluded the tribunal's order reversing the relief was perverse; direction against the assessee was set aside and matter decided in the assessee's favor. en-us Thu, 22 Dec 2022 00:00:00 +0530 Mon, 10 Nov 2025 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433031 HC held for the assessee: year-end provisions for legal and professional charges were not deductible for TDS purposes because payees and amounts were not identified and provisions were reversed next year, so no tax deduction liability arose. The court found prior authority distinguishing cases where payees were identified, and concluded the tribunal's order reversing the relief was perverse; direction against the assessee was set aside and matter decided in the assessee's favor. Case-Laws Income Tax Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433031