https://www.taxtmi.com/caselaws?id=15890 The High Court of Madras dismissed the tax case petition, ruling that the driver's salary should not be included in the disallowance under section 37(3A) of the Income Tax Act. The Court upheld the Tribunal's decision that the driver's salary does not fall under the specified expenditure categories for disallowance as it does not pertain to the maintenance of motor cars as per section 37 of the Act. The petition was not deemed referable, and no costs were awarded. en-us Wed, 15 Apr 1998 00:00:00 +0530 Sat, 29 Aug 2009 16:49:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15890 The High Court of Madras dismissed the tax case petition, ruling that the driver's salary should not be included in the disallowance under section 37(3A) of the Income Tax Act. The Court upheld the Tribunal's decision that the driver's salary does not fall under the specified expenditure categories for disallowance as it does not pertain to the maintenance of motor cars as per section 37 of the Act. The petition was not deemed referable, and no costs were awarded. Case-Laws Income Tax Wed, 15 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15890