https://www.taxtmi.com/caselaws?id=16143 The court ruled in favor of the Revenue, denying the employee's claim for standard deduction. The judgment emphasized that for full deduction, a vehicle provided by the employer must be used wholly and exclusively for official purposes. Despite the employee's reimbursement for personal use, the court held that when a vehicle serves both personal and official purposes, it cannot be ignored for deduction purposes. The decision highlighted the importance of considering the nature and extent of vehicle use by employees in determining eligibility for deductions under the Income Tax Act. en-us Thu, 12 Feb 1998 00:00:00 +0530 Tue, 01 Sep 2009 13:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16143 The court ruled in favor of the Revenue, denying the employee's claim for standard deduction. The judgment emphasized that for full deduction, a vehicle provided by the employer must be used wholly and exclusively for official purposes. Despite the employee's reimbursement for personal use, the court held that when a vehicle serves both personal and official purposes, it cannot be ignored for deduction purposes. The decision highlighted the importance of considering the nature and extent of vehicle use by employees in determining eligibility for deductions under the Income Tax Act. Case-Laws Income Tax Thu, 12 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16143