https://www.taxtmi.com/caselaws?id=795931 Pure reimbursement of common legal and professional costs, where the association had already deducted tax when paying service providers and recovered only actual member-wise expenditure without any income element, is described as not attracting tax deduction at source or related disallowance. Professional fees on which tax was deducted and deposited later are described as deductible only in the year of statutory compliance, subject to verification, rather than in the year under review. Year-end provisions require party-wise and documentary verification to establish that they represent ascertained liabilities accrued during the relevant year; the claim requires fresh adjudication. en-us Fri, 24 Jul 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795931 Pure reimbursement of common legal and professional costs, where the association had already deducted tax when paying service providers and recovered only actual member-wise expenditure without any income element, is described as not attracting tax deduction at source or related disallowance. Professional fees on which tax was deducted and deposited later are described as deductible only in the year of statutory compliance, subject to verification, rather than in the year under review. Year-end provisions require party-wise and documentary verification to establish that they represent ascertained liabilities accrued during the relevant year; the claim requires fresh adjudication. Case-Laws Income Tax Fri, 24 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795931