https://www.taxtmi.com/caselaws?id=17754 The High Court held in favor of the Revenue, ruling that expenses on maintenance of cars should be included for working the disallowances under section 37(3A) as per the provisions of section 37(3B)(ii) of the Income-tax Act, 1961. The Court found that the Tribunal's decision to exclude maintenance expenses beyond the specified limit under section 37(3B)(ii) was not justified. Consequently, the view taken by the Tribunal and the Commissioner of Income-tax (Appeals) was deemed incorrect, leading to the inclusion of maintenance expenses for disallowances under section 37(3A). en-us Tue, 07 May 1996 00:00:00 +0530 Thu, 24 Sep 2009 16:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17754 The High Court held in favor of the Revenue, ruling that expenses on maintenance of cars should be included for working the disallowances under section 37(3A) as per the provisions of section 37(3B)(ii) of the Income-tax Act, 1961. The Court found that the Tribunal's decision to exclude maintenance expenses beyond the specified limit under section 37(3B)(ii) was not justified. Consequently, the view taken by the Tribunal and the Commissioner of Income-tax (Appeals) was deemed incorrect, leading to the inclusion of maintenance expenses for disallowances under section 37(3A). Case-Laws Income Tax Tue, 07 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17754