1981 (3) TMI 121 - AT - Income Tax

Summary

The appeal by the assessee, a registered firm, related to the assessment year 1977-78. The disallowance of Rs. 11,478 under the head 'messing expenses' was deleted by the Appellate Tribunal ITAT GAUHATI as it was not supported by vouchers and there was no justification for the disallowance. The appeal by the assessee was allowed.