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2013 (11) TMI 905 - AT - Income TaxLegal and professional charges – Held that:- The charges paid for consultancy pertains to only services provided and those charges cannot be said to be relating to purchase of vehicles - The expenditure claimed by the assessee at a sum of Rs.1,92,660/- does not pertains to capital expenditure – Decided in favour of assessee. TDS on expenses – Held that:- The authorities have already disallowed a sum of Rs.59,890/- on which no TDS was made and that said sum form part of a sum of Rs.2,18,,953/- from where the AO has started computation – Decided in favour of assessee.
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