Disallowing 10% of vehicle, conveyance, and telephone expenses needs evidence of personal use; assumptions aren't enough.

Disallowing 10% of vehicle, conveyance, and telephone expenses needs evidence of personal use; assumptions aren't enough. https://www.taxtmi.com/highlights?id=54686 Personal expenses - Disallowance of vehicle, conveyance and telephone expenses @ 10% - without establishing the fact that a part of the expenditure incurred by the assessee is towards personal use, no disallowance can be made purely on presumption and surmises. - AT en-us Wed, 09 Sep 2020 10:47:07 +0530 Wed, 09 Sep 2020 10:47:07 +0530 TaxTMI RSS Generator Disallowing 10% of vehicle, conveyance, and telephone expenses needs evidence of personal use; assumptions aren't enough. https://www.taxtmi.com/highlights?id=54686 Personal expenses - Disallowance of vehicle, conveyance and telephone expenses @ 10% - without establishing the fact that a part of the expenditure incurred by the assessee is towards personal use, no disallowance can be made purely on presumption and surmises. - AT Highlights Income Tax Wed, 09 Sep 2020 10:47:07 +0530 https://www.taxtmi.com/highlights?id=54686