Personal expenses - Disallowance of vehicle, conveyance and ...

Disallowing 10% of vehicle, conveyance, and telephone expenses needs evidence of personal use; assumptions aren't enough.

September 9, 2020

Case Laws Income Tax AT

Personal expenses - Disallowance of vehicle, conveyance and telephone expenses @ 10% - without establishing the fact that a part of the expenditure incurred by the assessee is towards personal use, no disallowance can be made purely on presumption and surmises. - AT

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Personal expenses - Disallowance of vehicle, conveyance and ...

Disallowing 10% of vehicle, conveyance, and telephone expenses needs evidence of personal use; assumptions aren't enough.

September 9, 2020

Case Laws Income Tax AT

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