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
section 194J/194C of the Act.
Since the assessee could not explain before him the expenditure incurred of Rs.48,000/- he resorted to disallowance, which action has been confirmed by Ld. CIT(A). Before us, it was
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Golden Arrow Travels P.Ltd demonstrated with the help of paper book pages 2 & 3 that assessee had two offices functioning at Shillong
