Disallowance for personal use of Car cannot be made for mere non maintenance of log book

Golden Public School Samiti Vs ITO (ITAT Delhi) It is observed from the assessee’s submissions made before the authorities below that the cars were used by the society for its work of school. The assessee submitted that these cars were used for various purposes, such as, liaisoning with DIOS and CBSE Board etc. Such contentions have not been refuted with any cogent evidence except for the fact that no service of driver was availed and, further, the log book was not maintained. It is seen that the assessee society has used vehicles in the succeeding years as well for which no disallowance of...