Case Law Details
Case Name : Desh Raj Arora Vs ITO (ITAT Delhi)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Delhi
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Desh Raj Arora Vs ITO (ITAT Delhi)
The issue under consideration is whether the depreciation on car purchased by assessee can be disallowed only because the payment towards purchase of the same is made through his personal account?
In present case, the assessee purchased the car in his personal name. The payment of the purchase of the car was also made from the personal account. Therefore the learned assessing officer took a view that assessee has used this car for his per
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