https://www.taxtmi.com/caselaws?id=66015 The appeals were dismissed as the Tribunal held that the assessee, as a Managing Director provided with a car for official and private use, was not entitled to full standard deduction under section 16(i) for salaries. The Tribunal differentiated between expenses for duties, personal use, and commuting, emphasizing that the proviso limiting the deduction to Rs. 1,000 applies when a vehicle is used for non-duty purposes. The Tribunal concluded that since the employer considered the journey between residence and office as a duty run, the assessee was not eligible for the full standard deduction, leading to the dismissal of the appeals. en-us Thu, 30 Apr 1987 00:00:00 +0530 Sat, 19 Feb 2011 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66015 The appeals were dismissed as the Tribunal held that the assessee, as a Managing Director provided with a car for official and private use, was not entitled to full standard deduction under section 16(i) for salaries. The Tribunal differentiated between expenses for duties, personal use, and commuting, emphasizing that the proviso limiting the deduction to Rs. 1,000 applies when a vehicle is used for non-duty purposes. The Tribunal concluded that since the employer considered the journey between residence and office as a duty run, the assessee was not eligible for the full standard deduction, leading to the dismissal of the appeals. Case-Laws Income Tax Thu, 30 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66015