Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 938/Kol/2024 Assessment Year: 2014-2015 Uniworth Limited,……….…………………..……Appellant 11A, Sarojini Naidu Sarani, 4Th Floor, Shakespeare Sarani, Kolkata-700017 [Pan:Aaacw2805Q] -Vs.- Deputy Commissioner Of Income Tax,……Respondent Circle-11(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri J.M. Thard, Advocate, Appeared On Behalf Of The Assessee Shri Arun Kumar Meena, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 09, 2024 O R D E R

section 143(3) on 31.12.2016, whereby he has determined the taxable income of the assessee at Rs.76,75,997/-. One of the additions made by the ld. Assessing Officer is disallowance out of travelling expenses. The finding recorded by the ld. Assessing Officer reads as under:- “Disallowance of Travelling expenses : It is noticed that the Profit & Loss Account