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| The Tax Publishers2019 TaxPub(DT) 6827 (Chd-Trib) INCOME TAX ACT, 1961
Section 37(1)
Personal use of Car and Telephone could not be ruled out in the absence of day-to-day details with regard to use of telephone and car and, therefore, disallowance made by AO was very reasonable.
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Business expenditure - Telephone, Mobile and Car expenses - Personal element -
Assessee claimed deduction of Telephone, Mobile and Car expenses. AO alleged personal element therein and disallowed 1/5 thereof.Held: Personal use of Car and Telephone could not be ruled out in the absence of day-to-day details with regard to use of telephone and car and therefore, disallowance made by AO was very reasonable.
REFERRED :
FAVOUR : Against the assessee.
A.Y. :
INCOME TAX ACT, 1961
Section 14A(2)
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