https://www.taxtmi.com/caselaws?id=68392 Ad hoc disallowances for telephone and car-related expenses were held to require a factual basis, as mere suspicion of personal use was insufficient; the telephone disallowance was therefore restricted and the car expense and depreciation disallowance was reduced to one-seventh. For excess cash found during survey, an addition based only on an employee's statement was rejected because the assessee was not examined and the explanation of household savings was plausible on preponderance of probabilities. The addition was deleted, and the assessee obtained relief on all substantive issues, though the appeal was only partly allowed overall. en-us Mon, 27 Dec 1999 00:00:00 +0530 Tue, 29 Mar 2011 16:53:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68392 Ad hoc disallowances for telephone and car-related expenses were held to require a factual basis, as mere suspicion of personal use was insufficient; the telephone disallowance was therefore restricted and the car expense and depreciation disallowance was reduced to one-seventh. For excess cash found during survey, an addition based only on an employee's statement was rejected because the assessee was not examined and the explanation of household savings was plausible on preponderance of probabilities. The addition was deleted, and the assessee obtained relief on all substantive issues, though the appeal was only partly allowed overall. Case-Laws Income Tax Mon, 27 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68392