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TMI Blog1982 (1) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... 78. 2. The assessee is an employee in a spinning mill. He has also income from property. He had the use of the company's car for a month during the accounting year relevant to the assessment year under consideration. He was, however, charged a sum of Rs. 150 for such personal use. The assessee claimed that since he has used the car for personal purpose only for one month and that too against pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . However, it was not unavailable for personal use and it was for this reason that the perquisite value of Rs. 150 was estimated and added by the employer as the assessee's salary as per certificate from the employer. For the rest of the year, the assessee had not used the car. It does not stand to reason that the assessee should be deprived of the higher standard deduction at Rs. 3,000 for the en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of standard deduction on a pro rata basis as claimed by the assessee. In the facts and circumstances of the case, the appeal on this point, therefore, succeeds. 4. The second ground relates to the claim of disallowance of interest to the extent of Rs. 1,200, paid to his son G. Rajendran on the loan taken from the assessee. The claim was disallowed only on the ground that the loan was taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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