1987 (2) TMI 528

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..... er This appeal involves four grounds, we proceed to discuss them one by one as under. 2. The first dispute relating to working of disallowance under section 37(3A) of the Income-tax Act, 1961 ('the Act'). The IAC aggregated certain expenditure and disallowed 20 per cent of the aggregate. The assessee's contention before the Commissioner (Appeals) was that jeep maintenance expenses could not be .....

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..... ep' had been defined as a light motor utility truck designed in the World War II. Further, our attention was drawn to a judgment of the Allhabad High Court in Gopal Enterprises v. CST [1979] UPTC 1129 wherein the dispute related to the rate of sales tax on matador, station wagon and his Lordship held that the words 'motor car' must be given a restricted meaning. Station Wagon sold by the assessee .....

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..... omfort or entertainment to any body or any expenditure incurred for advertisement, publicity and sales promotion. There is a limit to the overall expenditure at ₹ 1 lakh and the items referred to therein relate to advertisement, running and maintenance of aircrafts and motor cars or payment to hotels. Running of jeep would not be a wasteful expenditure keeping in view the nature of the asses .....

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