Confirming the order of CIT(A) the Tribunal held that disallowance of 10% of Vehicle expenses and insurance on vehicle being personal expenses is held to be justified . ( AY. 2004-05 to 2010-11 )
Geeta Dubey (Smt.) v. ITO (2018) 172 ITD 538 (Indore) (Trib.)
S. 37(1) : Business expenditure–Vehicle expenses and insurance on vehicle-Personal expenses–Disallowance of 10% of expenses is held to be justified.