GOLDEN ARROW TRAVELS PRIVATE LIMITED,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG
In the result, the appeal of assessee is partly allowed for statistical purpose
ITA 233/GTY/2019[2016-17]Status: DisposedITAT Guwahati17 Jun 2020AY 2016-17
Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]
Section 194JSection 40
TDS u/s.
194J of the Act, disallowance ought not to have been resorted to by the AO. However, we note that the AO has disallowed the amount taking note that the assessee did not furnish any explanation on this issue. Therefore, we restore this issue back to the file of the AO for the limited purpose of verification and thereafter
