https://www.taxtmi.com/caselaws?id=65760 The Appellate Tribunal ITAT Gauhati allowed the appeal by the assessee, holding that the reimbursement of entertainment expenses was not income but a return of amount spent on behalf of the employer. The Tribunal directed the deletion of the disallowance made by lower authorities. Additionally, the Tribunal ruled that the standard deduction under s. 16(1) should be allowed at Rs. 3,500 as claimed by the assessee, as the car provided by the employer was for official duties, not personal use. en-us Wed, 14 May 1980 00:00:00 +0530 Fri, 18 Feb 2011 16:14:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65760 The Appellate Tribunal ITAT Gauhati allowed the appeal by the assessee, holding that the reimbursement of entertainment expenses was not income but a return of amount spent on behalf of the employer. The Tribunal directed the deletion of the disallowance made by lower authorities. Additionally, the Tribunal ruled that the standard deduction under s. 16(1) should be allowed at Rs. 3,500 as claimed by the assessee, as the car provided by the employer was for official duties, not personal use. Case-Laws Income Tax Wed, 14 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65760