https://www.taxtmi.com/caselaws?id=62972 Directors' personal use of company cars is not deductible as business expenditure unless the company has specifically granted that use as a perquisite. Car expenses and depreciation attributable to non-business use are therefore disallowable. In contrast, expenditure on tea, soft drinks and similar items supplied to staff constitutes allowable staff welfare expenditure where it contains no entertainment element. The stated result sustains the disallowance relating to car expenses and depreciation while deleting the disallowance of staff welfare expenses. en-us Thu, 22 Oct 1981 00:00:00 +0530 Tue, 25 Jan 2011 19:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62972 Directors' personal use of company cars is not deductible as business expenditure unless the company has specifically granted that use as a perquisite. Car expenses and depreciation attributable to non-business use are therefore disallowable. In contrast, expenditure on tea, soft drinks and similar items supplied to staff constitutes allowable staff welfare expenditure where it contains no entertainment element. The stated result sustains the disallowance relating to car expenses and depreciation while deleting the disallowance of staff welfare expenses. Case-Laws Income Tax Thu, 22 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62972