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| The Tax Publishers2020 TaxPub(DT) 2403 (Kol-Trib) : (2020) 078 ITR (Trib) 0617 INCOME TAX ACT, 1961
Section 37(1)
Where assessee failed to establish that driver's salary and fuel and lubricant expense, were wholly and exclusively incurred for purpose of his business, AO was justified in making disallowance of same.
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Business expenditure - Allowability - Driver's salary and fuel and lubricant expense -
Revenue Disallowed driver's salary and fuel and lubricant expense on allegation that there was no car owned by assessee and no satisfactory explanation was offered by assessee to justify his claim. Held: During hearing before Tribunal nothing was brought on record by assessee to establish that these expenses were wholly and exclusively incurred for purpose of his business. Considering specific reasons given by AO, he was justified in making disallowance on account of driver's salary and fuel and lubricant expense.
REFERRED :
FAVOUR : Against the assessee
A.Y. :
INCOME TAX ACT, 1961
Section 37(1)
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