Held that except suspicion of Assessing Officer regarding possible personal use of telephone by partners nothing was brought on record by him to substantiate such suspicion of personal use. Addition of telephone expenses was deleted. (AY. 2010-11)
Universal Stone Crushing Co. Dala v. ITO (2021) 190 ITD 415 (SMC) (All.)(Trib.)
S. 37(1) : Business expenditure-Telephone expenditure-Disallowance for alleged use by partners was deleted.