Disall of exp paid in cash n loss on sale of dep asset??

Hello everyone,

I have two practical queries that i am facing while computing total income of my clients

CASE 1

Assessee is liable for audit. It has paid professional fees of Rs.100000/- in cash without deducting TDS.

question : whether expense will be disallowed u/s. 40A(3) or 40(a)(ia). If 40A(3) is applied then full 100000 will be disallowed and if 40(a)(ia) is applied then only 30% of 100000 will be disallowed which is beneficial to the assessee ??

CASE 2

Assessee is liable for tax audit and it has sold a depreciable asset. opening wdv of block of blcok is 50000/- (containing 4 assets) one of the asset was sold for Rs.5000/-

now to compute depreciation as per income tax act we have to deduct Rs.5000/- from and on balance depreciation is calculated. 

However as per books opening WDV of asset sold is say 25000 and asset is sold on 30/04/2015 for Rs.5000/- then here there will be depreciation Rs.312.50 (till date of sale) and loss on sale of sale Rs.19687.50/-

Now for computing total income we have to add depreciation as per books(loss on sale is not added) and also higher depreciation is computed since loss is not deducted from block of assets. 

question : will both higher depreciation and loss on sale both be allowed ?

waiting for the views of the expets.