This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-44, New Delhi,[ The ld CIT (A)] dated 23.08.2019 for assessment year 2015-16 wherein he upheld the disallowance of Rs 3,70,95,299/- made by the ld AO u/s 40 a(i) of The Income tax Act [ the Act] for non deduction of tax at source on payments made by assessee of professional charges to counsel/ lawyers outside India. Also disallowance of foreign travel expenses was confirmed.

The facts of the case shows that assessee is an Advocate by profession, filed his return of income on 30.09.2015 declaring an income of Rs. 3,51,18,400/- The learned Assessing Officer passed an order under Section 143(3) of the Income Tax Act, 1961 (the Act) on 29.12.2017 at Rs. 7,33,37,010/-.

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