1981 (7) TMI 108

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....t with as follows: (1) Car Expenditure and Depreciation: The total expenditure on car was Rs. 28,632 and depreciation was Rs. 4,294. The assessee himself had disallowed Rs. 6,000 towards expenditure and depreciation on personal ground. The ITO made a disallowance of 1/4th on expenditure and 1/4th on depreciation. The CIT (A) agreed.  We think that there is no need for any disallowance by t....

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....diture and 1/4th on depreciation is deleted. The addition made by the assessee of Rs. 6,000 will only be taken into account. 2. Expenditure connection with Income-tax proceedings: The total expenditure is Rs. 10,193, of which Rs. 7,200 is towards retainer fee. The rest is for income-tax purposes. The ITO stated that this Rs. 7,200 is also solely in connection with the IT Act, and there they ....