1980 (3) TMI 129

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....for which the respective accounting period as shown to have been observed by the assessee ended with the financial years 1975-76 and 1976-77. 2. The assessee has taken a ground which is common to both the assessment years under appeal and the said ground relates to disallowances made and sustained by the lower authorities out of the expenditure claim made by the assessee under the head 'vehicle....

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....ment years under appeal to Rs. 700, as such the assessee got a relief of Rs. 800 for each of the two assessment years under appeal. The AAC observed that considering the nature of the business of the assessee as also the fact that the Directors of the assessee company were having own personal cars, the use of the company car for personal purposes accordingly will be limited. 6. The ld. Departme....