https://www.taxtmi.com/caselaws?id=13211 Disallowance of vehicle maintenance expenditure restricted to 20 per cent was found unsustainable because the Tribunal had relied on an earlier year's order without independently examining the relevant material for the year in question. The earlier order had only remitted the matter for verification of expenditure details and allowance of the claim in accordance with law. The matter was therefore required to be reconsidered on the facts of the present year after giving the assessee an opportunity of being heard. en-us Tue, 20 Jun 2006 00:00:00 +0530 Wed, 27 May 2009 12:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13211 Disallowance of vehicle maintenance expenditure restricted to 20 per cent was found unsustainable because the Tribunal had relied on an earlier year's order without independently examining the relevant material for the year in question. The earlier order had only remitted the matter for verification of expenditure details and allowance of the claim in accordance with law. The matter was therefore required to be reconsidered on the facts of the present year after giving the assessee an opportunity of being heard. Case-Laws Income Tax Tue, 20 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13211