https://www.taxtmi.com/caselaws?id=55060 The lease rent for cars taken on lease was held not includible in the disallowance under section 37(3A) of the Income-tax Act, 1961, as the leased cars were not meant for hire prior to the lease agreement and were not used as taxis. Additionally, the expenditure on repairs for the leased cars was directed not to be included in the disallowance under section 37(3A) as expenses allowable under section 31, such as repair charges, should not be disallowed under section 37(3A). en-us Tue, 22 Oct 1991 00:00:00 +0530 Tue, 23 Nov 2010 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55060 The lease rent for cars taken on lease was held not includible in the disallowance under section 37(3A) of the Income-tax Act, 1961, as the leased cars were not meant for hire prior to the lease agreement and were not used as taxis. Additionally, the expenditure on repairs for the leased cars was directed not to be included in the disallowance under section 37(3A) as expenses allowable under section 31, such as repair charges, should not be disallowed under section 37(3A). Case-Laws Income Tax Tue, 22 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55060