Held that  foreign travelling, since the daughter of the assessee was a permanent resident of Canada and all her boarding and lodging expenses were borne by her and travel expenses relating to Canada were borne by the husband of the assessee, in the absence of any cogent evidence brought on record by the revenue to the contrary, addition merely on an estimation basis was not justified. As regards personal use of vehicle, the  revenue had not brought on record any cogent evidence to the contrary, and considering the explanation tendered by the assessee,  additions merely on an estimation basis, were not justified (AY. 2020-21, 2021-22)