1981 (7) TMI 108

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..... car was Rs. 28,632 and depreciation was Rs. 4,294. The assessee himself had disallowed Rs. 6,000 towards expenditure and depreciation on personal ground. The ITO made a disallowance of 1/4th on expenditure and 1/4th on depreciation. The CIT (A) agreed. We think that there is no need for any disallowance by the ITO. Every partner has a car. It is only the managing partner who uses the car. If any .....

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..... 00 will only be taken into account. 2. Expenditure connection with Income-tax proceedings: The total expenditure is Rs. 10,193, of which Rs. 7,200 is towards retainer fee. The rest is for income-tax purposes. The ITO stated that this Rs. 7,200 is also solely in connection with the IT Act, and there they have been claimed under two different accounts simply for circumventing the provisions of .....

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