1977 (11) TMI 79 - AT - Income Tax

Summary

The appeal involved a disallowance of Rs. 1,773 for motor car expenses claimed by a limited company running a hotel in Delhi. The disallowance was made by the ITO and sustained by the AAC, but the ITAT Delhi-D held that there was no justification for the disallowance as the car was used mainly for business purposes. The disallowance was deleted. (Case: 1977 (11) TMI 79 - ITAT DELHI-D)