https://www.taxtmi.com/caselaws?id=178833 Revenue appeals are barred where the tax effect falls below the CBDT monetary limit, and routine ad hoc disallowances do not by themselves create a substantial question of law to bypass that limit. In the case of a company, disallowance of vehicle and telephone expenses for alleged personal use was not justified where the expenditure was otherwise business-related and no personal element was established. Expenditure on ISO certification, including training, audit and certification charges, was treated as revenue expenditure because it did not create a capital asset or add to the fixed capital structure, even if it conferred an enduring business advantage. en-us Thu, 22 Jan 2009 00:00:00 +0530 Sat, 13 Feb 2016 12:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178833 Revenue appeals are barred where the tax effect falls below the CBDT monetary limit, and routine ad hoc disallowances do not by themselves create a substantial question of law to bypass that limit. In the case of a company, disallowance of vehicle and telephone expenses for alleged personal use was not justified where the expenditure was otherwise business-related and no personal element was established. Expenditure on ISO certification, including training, audit and certification charges, was treated as revenue expenditure because it did not create a capital asset or add to the fixed capital structure, even if it conferred an enduring business advantage. Case-Laws Income Tax Thu, 22 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178833