https://www.taxtmi.com/caselaws?id=69964 Company cars provided to directors for personal use were treated as part of the remuneration and perquisite structure of the business, so the related expenditure was deductible. The absence of a contemporaneous board resolution or express authorisation during the accounting year did not, by itself, convert the outlay into non-business expenditure or justify disallowance as unauthorised spending. Disallowance under the statutory limit was not sustained because the department did not establish that the amount was excessive or unreasonable. The revenue's challenge to deletion of the addition therefore failed, and the deduction was upheld. en-us Wed, 05 Sep 1984 00:00:00 +0530 Wed, 13 Apr 2011 11:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69964 Company cars provided to directors for personal use were treated as part of the remuneration and perquisite structure of the business, so the related expenditure was deductible. The absence of a contemporaneous board resolution or express authorisation during the accounting year did not, by itself, convert the outlay into non-business expenditure or justify disallowance as unauthorised spending. Disallowance under the statutory limit was not sustained because the department did not establish that the amount was excessive or unreasonable. The revenue's challenge to deletion of the addition therefore failed, and the deduction was upheld. Case-Laws Income Tax Wed, 05 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69964