TaxTMI 
TaxTMI 
Court Rules Year-End Provisions Don't Automatically Disallow Deductions Without TDS; Focus on Assessee's Substantive Rights.
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....TDS obligation on year end provision - disallowance of the provision for legal and professional charges - the existence or absence of entries in the books of accounts is not decisive or conclusive factor in deciding the right of the assessee claiming deduction. - HC....