9911796707
TMI Blog1980 (5) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... essee has taken the ground that he is entitled to deduction in respect of reimbursement of entertainment expenses as also to an amount of Rs. 3,500 as standard deduction under s. 16(1) of the IT Act, 1961. 2. Facts briefly stated are that the assessee is a salaried person an employee of United Commercial Bank, the return of income was filed by him on 2nd June, 1977 declaring an income of Rs. 23, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbursement of entertainment expenses which the assessee used to spend on normal courtesy such as serving of tea, refreshment etc. and this has wrongly been taken and treated by the ITO as entertainment allowance. It was further contended that the amount represented reimbursement and not an allowance, as such was claimed to be not taxable. As regard standard deduction it was contended on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore of standard deduction under s. 16(1) of the Act, he held that since there was no restriction on the use of the car by the assessee the deduction allowed at Rs. 1000 was held to be justified. 4. The assessee is in second appeal, before us, hence we are seized of the matter. 5. We have perused the orders of the lower authorities very carefully and have heard the ld. Deptl. Rep. also. As rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... veyance allowance from his employer and he has not been provided with any motor car/motor cycle/scooter and other vehicle by his employer for use by the assessee otherwise than wholly and exclusively in the performance of his duties. The car has been placed at the disposal of the Regional Office of which the assessee at the material time was Regionalk Mangaer and accordingly the car was meant for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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