TDS not deductible on estimation /provision of expenses which was not paid

Apax Partners India Advisers (P.) Ltd. Vs DCIT (ITAT Mumbai)

Learned Counsel of the assessee submitted that the above is provision for legal expenses. He submitted that the said provision was reimbursed in the next year and the actual expenses booked and taxed were duly deducted at source. Learned Counsel submitted that assessee is not required to deduct tax at source on estimation of expenses i.e. for the provision made for expenses, tax deduction is not required. For this proposition, lea

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