disallowance of professionals fees

we have paid 72000l- professional fees during the period 2017 - 18. without deducting the TDs. should we disallow the full amount for computing the income.
Replies (2)

yes if you are audit party and was also an audit party in preceeding previous year.

No check finance act 2014, only 30% is disallowed now thanks to good rules

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