1981 (2) TMI 115

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....ent orders of the CIT (Appeals), Rajasthan-II, Jaipur each dt. 29th Nov., 1979 have been consolidated, heard together and are being disposed of by a common order for the sake of convenience. The years of assessment involved are 1974-75 and 1976-77 for which the respective previous years ended 30th June, 1973 and 30th June, 1975. 2. The ITO in the assessment of the assessee for the first year no....

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....s. They do not have any conveyances of their own. As such, on the facts and in the circumstances of the case, we agree with the tax authorities that the vehicles in question in each of the years under consideration must have been used by the partners of the assessee firm for their personal purposes. At the same time, keeping in view the nature of the business of the assessee, which involves extens....

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....he absence of any details estimated an expenditure Rs. 1,000 (Asst. year 1974-75) and Rs. 1,200 (asst. year 1976-77) as the expenditure incurred on providing tea, coffee, etc. to the members of the staff and held the said expenditure to be allowable as revenue expenditure being in the nature of welfare expenditure. As far as the balance expenditure in each of the years is concerned, the CIT (Appea....