In the result, the appeals filed by the assessee stand dismissed
Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm
disallowance of charges paid to MPCMS towards professional charges made by the appellant for non deduction of tax at source on such payments invoking provisions of section 40(a)(ia) of the Act. 11. Brief facts of the case are that the appellant had engaged services of an organization called MPCMS for rendering professional services in terms of agreement entered