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2017 (4) TMI 1333 - PUNJAB & HARYANA HIGH COURTDisallowance u/s 40(a)(ia) - non deduction of tds on professional fee to Shri Radhey Shyam Sharma on account of supervision of works of the factory building - Held that:- The order of CIT(A) as confirmed by Tribunal deserves to be upheld as the assessee has failed to deduct TDS on the payment made to Shri Radhey Shyam Sharma as the provisions relating to TDS are mandatory. Accordingly, we dismiss ground of the assessee’s appeal
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