TDS not deductible on Advance Received towards Professional Fee which is returned back

Shri A. Naga Srinivas Vs DCIT ( ITAT Hyderabad) Assessee, an individual, deriving income from the activity of direction of cine films, has filed his return of income for the A.Y 2009-10 originally on 18.02.2010 admitting total income of Rs.45,25,330. The assessment order u/s 143(3) of the Act was passed on 14.12.2011 determining the taxable income at Rs.46,89,333 after making disallowance of 20% of the salary claimed i.e. Rs.1,64,000 only. Thereafter, the AO, on perusal of assessment records, observed that the assessee has debited an amount of Rs.20.00 lakhs in the P&L A/c for the A.Y 2009...