https://www.taxtmi.com/caselaws?id=275842 The Tribunal allowed the appeal of the assessee, holding that no personal use of car or telephone expenses could be attributed to a company assessee. Citing a decision of the Hon'ble Gujarat High Court, the Tribunal concluded that adhoc disallowance for personal use by company assesses was not justified. As the Departmental Representative failed to provide a contrary decision, the Tribunal deleted the disallowance of 1/6th of telephone and car expenses incurred by the assessee. en-us Wed, 28 Mar 2018 00:00:00 +0530 Tue, 18 Apr 2023 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275842 The Tribunal allowed the appeal of the assessee, holding that no personal use of car or telephone expenses could be attributed to a company assessee. Citing a decision of the Hon'ble Gujarat High Court, the Tribunal concluded that adhoc disallowance for personal use by company assesses was not justified. As the Departmental Representative failed to provide a contrary decision, the Tribunal deleted the disallowance of 1/6th of telephone and car expenses incurred by the assessee. Case-Laws Income Tax Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275842