1982 (10) TMI 88

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....e order of the Commissioner (Appeals) IT, Andhra Pradesh, restricting the standard deduction to Rs. 1,000 in the assessment for the assessment year 1979-80. 2. The assessee is an individual having income from salary. The assessee was provided with a motor car, but he was to meet the running expenses. According to the ITO, the assessee was not entitled to the full allowance of Rs. 5,000 since pr....

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....ed representative for the assessee relied upon the order of the Tribunal Bench 'A' in the case of ITO v. S. S. Siddhanthi [IT Appeal Nos. 1233 to 1235 (Hyd.) of 1980 dated 20-7-1981] to which one of us (Judicial Member) was a party. But in this case, the car was owned by the employee and the facts are not on all fours with the facts of the assessee's case. In another order of the Tribunal Bench 'B....

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....those expenses relating to official use which he must have also necessarily made in the course of his employment. According to him, the mere availability of the car without the supply of fuel, maintenance expenses. etc., would not amount to a provision of the car especially in the light of the circular which does not warrant such a strict view, as adopted by the authorities. The learned department....

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.... states that where the assessee gets a reimbursement for official use of the car, such reimbursement would not disqualify the claim for the full allowance. In the facts of the assessee's case the position is not different. If the assessee had got part of the running expenses as reimbursement for official use of the car after meeting the expenses himself, the assessee would have been entitled to th....