https://www.taxtmi.com/caselaws?id=8778 Unauthorised use of company cars does not constitute a taxable benefit or perquisite under the relevant income-tax provisions unless it arises through an arrangement with the company or an enforceable right to claim the benefit. Use without the company's authority or knowledge falls outside that concept. Where car expenses were disallowed in the company's assessment because of use by managing agents, rather than by individuals as directors, the alleged benefit must be assessed in the proper taxable entity. Partners' individual assessments cannot be directly reopened on that basis where the managing agency firm was not assessed for the alleged benefit. 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 does not constitute a taxable benefit or perquisite under the relevant income-tax provisions unless it arises through an arrangement with the company or an enforceable right to claim the benefit. Use without the company's authority or knowledge falls outside that concept. Where car expenses were disallowed in the company's assessment because of use by managing agents, rather than by individuals as directors, the alleged benefit must be assessed in the proper taxable entity. Partners' individual assessments cannot be directly reopened on that basis where the managing agency firm was not assessed for the alleged benefit. Case-Laws Income Tax Wed, 19 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8778