https://www.taxtmi.com/article/detailed?id=11248 The tribunal found that the decisive issue was factual use: whether the vehicle served the running of the school and bona fide educational activities. It observed that being a luxury model alone does not justify disallowance when prior years' treatment and records (resolutions, depreciation, maintenance, driver salary) support educational use. The tribunal held that the assessing authority failed to rebut the assessee's case; absence of a log book, without contrary material from the revenue, was insufficient to establish application of income for the benefit of disqualified persons and to sustain disallowances. en-us Mon, 27 Mar 2023 09:12:25 +0530 Mon, 27 Mar 2023 09:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11248 The tribunal found that the decisive issue was factual use: whether the vehicle served the running of the school and bona fide educational activities. It observed that being a luxury model alone does not justify disallowance when prior years' treatment and records (resolutions, depreciation, maintenance, driver salary) support educational use. The tribunal held that the assessing authority failed to rebut the assessee's case; absence of a log book, without contrary material from the revenue, was insufficient to establish application of income for the benefit of disqualified persons and to sustain disallowances. Articles Income Tax Mon, 27 Mar 2023 09:12:25 +0530 https://www.taxtmi.com/article/detailed?id=11248