https://www.taxtmi.com/caselaws?id=8778 Unauthorised use of company cars was not treated as a taxable benefit or perquisite unless it arose from an arrangement with the company or was capable of being claimed as of right. Mere use of company property without the company's authority or knowledge did not fall within the relevant deeming provisions. The note also states that, where the managing agency firm had not been assessed on the alleged benefit, additions could not be sustained directly in the individual assessments of the partners on that basis. The resulting additions were therefore held unsustainable in the assessees' individual hands. en-us Wed, 19 Jul 1972 00:00:00 +0530 Wed, 03 Jun 2009 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8778 Unauthorised use of company cars was not treated as a taxable benefit or perquisite unless it arose from an arrangement with the company or was capable of being claimed as of right. Mere use of company property without the company's authority or knowledge did not fall within the relevant deeming provisions. The note also states that, where the managing agency firm had not been assessed on the alleged benefit, additions could not be sustained directly in the individual assessments of the partners on that basis. The resulting additions were therefore held unsustainable in the assessees' individual hands. Case-Laws Income Tax Wed, 19 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8778