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Car expenses incurred for the personal use of directors of the company in accordance with the terms and conditions of service were allowable as business expenditure
Case Law Details
- Case Name
- Mitsui & Co India Pvt Ltd Vs Addl. CIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2005- 2006
- Courts
- All ITAT, ITAT Delhi
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Mitsui & Co India Pvt Ltd Vs Addl. CIT
ITAT BENCH ‘E’ DELHI
ITA No. 1362/Del./2011
Assessment Year: 2005- 2006
Decided on: 3 June 2011
Order
Per: B C Meena, AM:
The assessee has filed this appeal against the order of CIT (Appeals)- IX, New Delhi dated 29.10.2010 for the assessment year 2005-06. The grounds of appeal taken by the assessee read as under:-
“1. On the facts and circumstances of the case, the order passed by the learned CIT (A) is bad both in the eye of law and on facts.
2(i) On the facts and circumstances of the case, learned CIT(A) has erred both on facts and in...
