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M. D. Noorudin Zariwala v. CIT(Appeals) (2022) 96 ITR 43 (SN) (Mum) (Trib)

S. 37(1) : Business expenditure-Travelling expenses-Personal use-Disallowance of 20 Per Cent. for personal use is held to be justified.

It was held that the assessee failed to substantiate that there was no personal use in travelling and petrol expenses by the assessee. Therefore, there was no error in the order of the Commissioner (Appeals) upholding the disallowance of 20 per cent. of the travelling expenses for personal use in terms of section 37(1) of the Act.(AY.  2012-13)