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2019 (7) TMI 605 - GUJARAT HIGH COURTDisallowance of telephone expenses - Disallowance of motor car expenses and depreciation - personal use by director - ITAT deleted the addition - HELD THAT:- The Tribunal has placed reliance on the decision of this Court in the case of Sayaji Iron and Engineering and 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 present Tax Appeal.
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