1977 (11) TMI 79

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.... car expenses. The assessee is a limited company running a hotel called, "Rajdoot" inDelhi. It maintained a car and incurred a total expenditure of Rs. 7,098. The ITO, without assigning any reasons except vaguely saying that the car was not wholly used for the purpose of the business disallowed Rs. 1,775 which came to 1/4th of the total claim. On appeal, the AAC sustained the disallowance. It is n....