TMI Blog2019 (7) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... Company [ 2001 (7) TMI 70 - GUJARAT HIGH COURT] wherein it was held that no disallowance on account of personal use can be made in the case of company. No error not to speak of any error of law could be said to have been committed by the Tribunal in passing the impugned order. None of the questions proposed by the Revenue could be termed as the substantial questions of law involved in the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A] Whether the Appellate Tribunal has erred in law and on facts in deleting the disallowance of ₹ 32,224/- made on account of telephone expenses? [ B] Whether the Appellate Tribunal has erred in law and on facts in deleting the disallowance of ₹ 16,875/- made on account of motor car expenses and depreciation? 3. So far as the first qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision of this Court in the case of Sayaji Iron and Engineering Company vs. CIT reported in 253 ITR 749. 5. So far as the second question as proposed by the Revenue is concerned, the findings recorded by the Tribunal are as under : 32. We have heard the rival submissions and the AO disallowed ₹ 25,312/- out of Motor Car Expenses and Depreciation. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of this Court in the case of Sayaji Iron and Engineering Company (supra). 7. Having heard Ms. Bhatt, the learned senior standing counsel appearing for the Revenue and having gone through the materials on record, we are of the view that no error not to speak of any error of law could be said to have been committed by the Tribunal in passing the impugned order. None of the question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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