Tribunal held that in the case of company no ad hoc disallowance could be made from total travel and conveyance expenses incurred by assessee company on ground that expenses were in respect of use of vehicles by directors of assessee company was personal in nature . Followed Sayaji Iron &Engg .Company Ltd v CIT ( 2002) 253 ITR 749 (Guj.)(HC) (AY. 2011-12)
Seal For Life India (P.) Ltd. v. DCIT (2018) 173 ITD 229 /( 2019) 197 TTJ 742/ 174 DTR 281(Ahd.) (Trib.)
S. 37(1) : Business expenditure–Travel expenses-Ad hoc disallowance- Company–Directors-No ad hoc disallowance can be made in respect of use of vehicles by directors of company was unjustified for alleged personal use by the directors.