https://www.taxtmi.com/caselaws?id=780801 ITAT allowed the assessee's appeal, holding vehicle running and maintenance expenses and club expenditures deductible as incurred for business purposes and commercial exigency. The tribunal noted these expenditures were provided as employee perquisites, declared in Form 12BA and subject to TDS, and followed the earlier CIT(A) finding for AY 2013-14. Where missing details existed previously, the current assessment contained supporting information; accordingly the claims were admitted as business expenditures and the assessment order was set aside in favour of the assessee. en-us Mon, 22 Sep 2025 00:00:00 +0530 Wed, 05 Nov 2025 13:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780801 ITAT allowed the assessee's appeal, holding vehicle running and maintenance expenses and club expenditures deductible as incurred for business purposes and commercial exigency. The tribunal noted these expenditures were provided as employee perquisites, declared in Form 12BA and subject to TDS, and followed the earlier CIT(A) finding for AY 2013-14. Where missing details existed previously, the current assessment contained supporting information; accordingly the claims were admitted as business expenditures and the assessment order was set aside in favour of the assessee. Case-Laws Income Tax Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780801