2006 (6) TMI 92

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....facts and in the circumstances of the case, the Tamil Nadu Agricultural Income-tax Appellate Tribunal, Madras was right in law in holding that disallowance could be restricted to 20 per cent. of the expenditure incurred for use of all vehicles for private purposes due to non-maintenance of log books? (b) Whether on the facts and in the circumstances of the case, the Tamil Nadu Agricultural Income-tax Appellate Tribunal, Madras was right in law in holding that disallowance could be restricted to 20 per cent. on probable private use of the vehicles in spite of the fact that the trip sheets produced do not indicate the use of vehicles for private purposes? (c) Whether on the facts and in the circumstances of the case, the Tamil Nadu Agri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hich was not furnished to the applicants herein, which is against the principles of natural justice and restricting the disallowance to 20 per cent. of the total expenditure for use of vehicles for private purposes? (g) Whether on the facts and in the circumstances of the case, the Tamil Nadu Agricultural Income-tax Appellate Tribunal, Madras was right in law in restricting disallowance to 20 per cent. as in the original assessment completed by the AITO, Pollachi, a total agricultural income of Rs. 8,53,432 has been determined, after making a disallowance of expenditure of Rs. 5,85,662 which includes Rs. 1,65,964 in respect of expenditure on maintenance of vehicles? (h) Whether on the facts and in the circumstances of the case, the Ta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellate Tribunal. The Appellate Tribunal restricted the disallowance to 20 per cent. as against 25 per cent. by the lower authorities in respect of maintenance of vehicles and partly allowed the appeal. Counsel appearing for the assessee submitted that the Appellate Tribunal was wrong in restricting the disallowance to 20 per cent. on probable private use of vehicles in spite of the fact that the trip sheets do not indicate the use of vehicles for private purposes. Learned Special Government Pleader (Taxes) appearing for the State submitted that the Appellate Tribunal had considered all the relevant materials and restricted the disallowance to 20 per cent. in respect of maintenance of vehicles. Hence the finding of the Appellate Tri....