TMI Blog2023 (6) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... d as user for non-business purpose and, hence, no part of such car expenses can be disallowed. As in Sayaji Iron and Engineering Company [ 2001 (7) TMI 70 - GUJARAT HIGH COURT] has held that once the directors of the assessee company are entitled to use the vehicles of the company for personal use as per the terms and conditions of their appointment, it cannot be said that there was a personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of disallowance of expenses incurred on vehicles. Assessee appeal allowed. - ITA No. 301/PUN/2023 - - - Dated:- 16-5-2023 - SHRI R. S. SYAL, VICE PRESIDENT For the Assessee : Shri Sarvesh Khandelwal For the Revenue : Ms. Neha Deshpande ORDER PER R. S. SYAL, VP: This appeal by the assessee arises out of the order dated 20-01-2023 passed by the CIT(A) in Nationa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld. CIT(A) affirmed the disallowance, against which the assessee has approached the Tribunal. 4. Having heard both the sides and gone through the relevant material on record, it is seen that the assessee under consideration is a Private Limited Company. It as an undisputed fact that the company provided vehicles to its employees for their use for which the purchase price was paid by the comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal use of cars. The Hon ble High Court further held that such user of vehicles by the employees of the company cannot even be considered as non-business user . There are innumerable judgments on this point holding that there can be no disallowance of depreciation or other expenses on maintenance of the vehicles used by the directors/employees by treating it as personal user or non-business user ..... X X X X Extracts X X X X X X X X Extracts X X X X
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