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 40(a)(ia) of the Act without appreciating the fact that the Id. AO has made the disallowance arbitrarily and without bringing on record any material to show that such payment to a person exceeded Rs.
1,80,0001- during the relevant year.”
3. Coming to ground no. 2 i.e disallowance of Rs. 20,413/-, which
