https://www.taxtmi.com/caselaws?id=65735 Vehicle expense disallowance for a company could not be sustained where it rested only on a broad allegation of personal use of one car and a repeated assumption that the claim was disallowable as before. In the absence of specific material for either assessment year, the appellate restriction lacked adequate evidentiary support and did not establish that the expenditure fell within the statutory disallowance under section 40(c) of the Income-tax Act, 1961. The disallowance was therefore deleted for both years. en-us Thu, 27 Mar 1980 00:00:00 +0530 Fri, 18 Feb 2011 15:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65735 Vehicle expense disallowance for a company could not be sustained where it rested only on a broad allegation of personal use of one car and a repeated assumption that the claim was disallowable as before. In the absence of specific material for either assessment year, the appellate restriction lacked adequate evidentiary support and did not establish that the expenditure fell within the statutory disallowance under section 40(c) of the Income-tax Act, 1961. The disallowance was therefore deleted for both years. Case-Laws Income Tax Thu, 27 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65735