https://www.taxtmi.com/caselaws?id=55509 The ITAT partially allowed the appeal, reducing the disallowance of Rs. 1,500 to Rs. 500 for telephone expenses and upholding the disallowance of Rs. 697 for road tax on a motor car. The ITAT found that the appellant failed to demonstrate the business use of the car and that the road tax alone did not establish maintenance of the business asset. Therefore, the disallowance of expenses was deemed appropriate and the taxable income was recomputed accordingly. en-us Wed, 25 Apr 1990 00:00:00 +0530 Sat, 27 Nov 2010 13:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55509 The ITAT partially allowed the appeal, reducing the disallowance of Rs. 1,500 to Rs. 500 for telephone expenses and upholding the disallowance of Rs. 697 for road tax on a motor car. The ITAT found that the appellant failed to demonstrate the business use of the car and that the road tax alone did not establish maintenance of the business asset. Therefore, the disallowance of expenses was deemed appropriate and the taxable income was recomputed accordingly. Case-Laws Income Tax Wed, 25 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55509