Tribunal held that the assesssee has not maintained any log book to shoe that the motor car and telephone was not used for personal purposes. Accordingly the ad -hoc addition of 10% of expenses is confirmed. (AY. 2012-13 to 2014-2015)
Motilal Laxmichand Sanghavi v. ACIT (2019) 178 ITD 710 (Mum.) (Trib.)
S. 37(1) : Business expenditure-Motor car and telephone expenses–Failure to maintain log book-Ad-hoc disallowance of 10% of expenses is held to be justified.