TDS not required to be deducted on estimation of expenses

Apax Partners India Advisers (P.) Ltd. Vs. Dy. CIT (ITAT Mumbai) Dis allowance of provision for legal and professional fees. On this issue it was noted by the assessing officer that assessee has debited an amount of Rs. 10,00,000 on account of provision for legal and professional fees. The assessing officer found that the said sum is payable to M/s. Amarchand Mangaldas & Suresh A. Shroff & Co. for the advisory/professional services in relation to the following :– (i) Review of documents of title of Licensors in subject office premises; (ii) Conducting searches in Land Register; (...