TaxTMI 
TaxTMI 
2018 (3) TMI 1653
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.... 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 erred in law and on facts of the case:- a) By ar....
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....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 same and, therefore, the possibility of incurring the said expense....
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....allowance 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 (Guj) wherein it has been categorically held that no personal use of car or telephone expenses can....