https://www.taxtmi.com/caselaws?id=19672 The High Court upheld the Tribunal's decision in favor of the assessee, allowing repair charges on the director's wife's car as a business expenditure. The court found the expenditure to be incidental to the business, aligning with a broader interpretation of "for the purpose of business" based on a Supreme Court precedent. The decision was supported by the director's use of the car for official duties and the occurrence of the loss within the business premises. Costs were awarded in favor of the assessee. en-us Sat, 19 Mar 1994 00:00:00 +0530 Sat, 07 Nov 2009 17:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19672 The High Court upheld the Tribunal's decision in favor of the assessee, allowing repair charges on the director's wife's car as a business expenditure. The court found the expenditure to be incidental to the business, aligning with a broader interpretation of "for the purpose of business" based on a Supreme Court precedent. The decision was supported by the director's use of the car for official duties and the occurrence of the loss within the business premises. Costs were awarded in favor of the assessee. Case-Laws Income Tax Sat, 19 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19672