Deductions and allowances on account of car expense from salary and professional income exceeded the actual expenditure of the assessee

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....to the notice of the Board where the deductions and allowances on account of car expense from salary and professional income exceeded the actual expenditure of the assessee. 2. An assessee having salary income as well as professional income can claim deduction allowance under sections 16(iv)/32 and 37 of the Income-tax Act 1961 as heads of income under the Incometax Act 1961 are mutually exclus....