1982 (1) TMI 125

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.... made in the assessment for the assessment year 1977-78. 2. The assessee is an employee in a spinning mill. He has also income from property. He had the use of the company's car for a month during the accounting year relevant to the assessment year under consideration. He was, however, charged a sum of Rs. 150 for such personal use. The assessee claimed that since he has used the car for person....

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....vided with a car only for a month for official purposes. However, it was not unavailable for personal use and it was for this reason that the perquisite value of Rs. 150 was estimated and added by the employer as the assessee's salary as per certificate from the employer. For the rest of the year, the assessee had not used the car. It does not stand to reason that the assessee should be deprived o....

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.... section 16(i), in our opinion, would warrant the allowance of standard deduction on a pro rata basis as claimed by the assessee. In the facts and circumstances of the case, the appeal on this point, therefore, succeeds. 4. The second ground relates to the claim of disallowance of interest to the extent of Rs. 1,200, paid to his son G. Rajendran on the loan taken from the assessee. The claim wa....