Held, that no proper documents to support such claim having been filed by the assessee before the Assessing Officer, disallowance of expenses made by the Assessing Officer under various heads of expenses was sustained. (AY. 2017-18)
Asst. CIT v. Dhar Construction Co. (2023)101 ITR 49 (SN)(Gauhati) (Trib)
S. 37(1) : Business expenditure-No documents in support of claim of quantum of expenses-Disallowance sustained.