https://www.taxtmi.com/caselaws?id=286032 Expenditure on running and maintenance of jeeps was treated as a business necessity rather than lavish or amenity-oriented spending within the scope of section 37(3A). The provision was read as aimed at curbing expenditure on items such as aircraft, motor cars, hotels, advertisement, publicity and sales promotion, and a jeep was distinguished from a motor car for that purpose. Accordingly, jeep running and maintenance was not liable to disallowance under section 37(3A). en-us Fri, 20 Feb 1987 00:00:00 +0530 Mon, 10 Feb 2020 11:09:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286032 Expenditure on running and maintenance of jeeps was treated as a business necessity rather than lavish or amenity-oriented spending within the scope of section 37(3A). The provision was read as aimed at curbing expenditure on items such as aircraft, motor cars, hotels, advertisement, publicity and sales promotion, and a jeep was distinguished from a motor car for that purpose. Accordingly, jeep running and maintenance was not liable to disallowance under section 37(3A). Case-Laws Income Tax Fri, 20 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286032