2018 (3) TMI 1653

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.... ORDER PER ANNAPURNA GUPTA, A.M.: This appeal has been preferred by the assessee against the order of Ld. Commissioner of Income Tax(Appeals)-2, Ludhiana [hereinafter referred to as 'CIT(Appeals)'] dated 17.5.2017 relating to assessment year 2010-11. 2. The effective grounds raised by the assessee read as under: 1. The Ld. Commissioner of Income Tax (Appeals)-2, Ludhiana has er....

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....lephone and car expenses for the reason that they were incurred for personal use of the assessee. 4. Briefly stated, the Assessing Officer had disallowed 1/6th of the Telephone expenses claimed by the assessee amounting to Rs. 46,514/- & 1/6th of the car expenses incurred by the assessee amounting to the Rs. 1,91,275/- for the reason that no log book had been maintained by the assessee for the ....

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....oth the parties and we find merit in the contention of Ld. Counsel for the assessee that no disallowance on account of personal use of car and telephone expenses can be made in the case of company assesses that too on an adhoc basis. The reliance placed by the assessee in this regard on the decision of the Hon'ble Gujarat High Court in the case of CIT Vs. Dinesh Mills Ltd. (2005) 148 Taxman 76 (Gu....