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Income Tax Appellate Tribunal, DELHI BENCH ‘I’, NEW DELHI
Before: Sh. Kul BharatDr. B. R. R. Kumar
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order dated 25.01.2017 passed by the AO u/s 143(3) r.w.s. 144C of the Income Tax Act, 1961.
The AO disallowed an amount of Rs.5,23,320/- on account of 20% of the total travelling expenses without bringing any facts on record. Hence, the same is directed to be deleted.