https://www.taxtmi.com/caselaws?id=788903 Depreciation on vehicles could not be disallowed for alleged personal use where the assessee supported business use with log books and the Revenue produced no contrary material; the ad hoc addition was therefore deleted. Donation and charity s linked to local business convenience and community relations were treated as allowable business expenditure, supported by CBDT circulars and unrebutted factual explanation, so the disallowance was deleted. On fine and penalty expenses, the issue required factual verification under section 37(1), and the appellate remand was upheld without interference. en-us Mon, 09 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 08:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788903 Depreciation on vehicles could not be disallowed for alleged personal use where the assessee supported business use with log books and the Revenue produced no contrary material; the ad hoc addition was therefore deleted. Donation and charity s linked to local business convenience and community relations were treated as allowable business expenditure, supported by CBDT circulars and unrebutted factual explanation, so the disallowance was deleted. On fine and penalty expenses, the issue required factual verification under section 37(1), and the appellate remand was upheld without interference. Case-Laws Income Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788903