Possibility of personal use of car cannot be ruled out in case of consultancy services from residence

Rashmi Chhibba Jauhar Vs. ACIT (ITAT Delhi) Considering the nature of business of assessee, i.e., consultancy services carried out from residence, possibility of personal use of the car could not be ruled out, therefore, AO was justified in disallowing part of vehicle running and maintenance expenses. FULL TEXT OF THE ITAT ORDER IS AS FOLLOWS:- This appeal by assessee has been directed against the order of the learned Commissioner (Appeals)-I, Noida, dated 24-2-2017, for the assessment year 2006-2007 on the following grounds :– “1. That on the facts & in the circumstances of the ca...