https://www.taxtmi.com/caselaws?id=783156 ITAT held that the assessee failed to demonstrate deduction of TDS u/s 194J either in the year of payment or in the year of claiming expenditure on advance professional fees debited to the Profit & Loss Account. As no supporting material was produced, the issue of disallowance u/s 40(a)(ia) was remanded to the AO for fresh examination, granting the assessee one more opportunity. Disallowance of telephone expenses was deleted as the AO had not brought any specific material to justify the addition. Disallowance of motor car expenses and depreciation, made for possible personal use, was partly allowed by restricting the disallowance to 10% instead of 20% sustained by CIT(A). en-us Fri, 28 Nov 2025 00:00:00 +0530 Tue, 09 Dec 2025 16:39:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783156 ITAT held that the assessee failed to demonstrate deduction of TDS u/s 194J either in the year of payment or in the year of claiming expenditure on advance professional fees debited to the Profit & Loss Account. As no supporting material was produced, the issue of disallowance u/s 40(a)(ia) was remanded to the AO for fresh examination, granting the assessee one more opportunity. Disallowance of telephone expenses was deleted as the AO had not brought any specific material to justify the addition. Disallowance of motor car expenses and depreciation, made for possible personal use, was partly allowed by restricting the disallowance to 10% instead of 20% sustained by CIT(A). Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783156