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2015 (7) TMI 437 - AT - Income TaxDisallowance u/s 40(a)(ia) - Payment of professional fees - TDS not deducted - Held that:- Issue has been decided in favour of the assessee inasmuch as the provisions of section 40(a)(ia) have no application when the amounts were paid by the assessee before the end of the accounting year. - Following decision of ITO Vs. Theekathir Press [2015 (4) TMI 616 - ITAT CHENNAI] order of the Commissioner of Income Tax (Appeals) is upheld. Disallowance of 50% land travelling expenses - assessee has not produced proper evidence in support of the expenses - Held that:- Commissioner of Income Tax (Appeals) considering the submissions of the assessee where the assessee submitted that evidences were produced and these expenses were incurred for levelling the access road to a property which was sold from which commission income was also returned by the assessee. The Commissioner of Income Tax (Appeals) also considered that invoices are self-made. Considering these submissions, the Commissioner of Income Tax (Appeals) restricted the disallowance to 50% of ₹ 7,60,150/- to ₹ 3,80,075/-. On reading of the order of the Commissioner of Income Tax (Appeals), we do not find any good reason to interfere with the same. - Decided against Revenue.
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