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
68,043/-. The payments to these professionals especially individually do not exceed Rs. 30,000/- and since no payment has been made to legal & professional breaches Rs.30,000/- which is the threshold limit prescribed u/s. 194J of the Act, no disallowances u/s. 40(a)(ia) of the Act was warranted. According to us, since the assessee was not required
