https://www.taxtmi.com/caselaws?id=186178 The appeal challenging the disallowance of 1/10th of telephone and vehicle expenses for personal use was dismissed, with the Tribunal finding the disallowance justified due to lack of evidence proving all expenses were solely for business purposes. Regarding the claim for deduction under section 80-HHC, the matter was sent back to the Assessing Officer for computation based on a Special Bench decision not available during earlier proceedings. The Tribunal directed the computation of the deduction in line with the Special Bench decision, partially allowing the revenue's appeal for statistical purposes. en-us Wed, 30 Sep 2009 00:00:00 +0530 Fri, 09 Sep 2016 12:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186178 The appeal challenging the disallowance of 1/10th of telephone and vehicle expenses for personal use was dismissed, with the Tribunal finding the disallowance justified due to lack of evidence proving all expenses were solely for business purposes. Regarding the claim for deduction under section 80-HHC, the matter was sent back to the Assessing Officer for computation based on a Special Bench decision not available during earlier proceedings. The Tribunal directed the computation of the deduction in line with the Special Bench decision, partially allowing the revenue's appeal for statistical purposes. Case-Laws Income Tax Wed, 30 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186178