https://www.taxtmi.com/caselaws?id=60392 A further disallowance for car expenditure and depreciation was unwarranted where the assessee had already made a voluntary personal-use disallowance and no separate material supported any higher estimate; the additional one-fourth disallowance was deleted. Auditor's retainer fees were also held outside the restricted legal-expense provision because the payment was not shown to be solely for income-tax proceedings and covered ordinary business advisory and accounting work; the amount was allowable as business expenditure, and the disallowance was deleted. en-us Fri, 10 Jul 1981 00:00:00 +0530 Wed, 05 Jan 2011 11:24:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60392 A further disallowance for car expenditure and depreciation was unwarranted where the assessee had already made a voluntary personal-use disallowance and no separate material supported any higher estimate; the additional one-fourth disallowance was deleted. Auditor's retainer fees were also held outside the restricted legal-expense provision because the payment was not shown to be solely for income-tax proceedings and covered ordinary business advisory and accounting work; the amount was allowable as business expenditure, and the disallowance was deleted. Case-Laws Income Tax Fri, 10 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60392