Tribunal held that the Assessing Officer had not pointed out in which items of expenses a personal element was involved. He had not pointed out any specific item which was used by the assessee for personal purposes. The ad hoc additions could not be sustained. There was thus, no justification for any disallowance out of these expenses. As regards expenditure on software matter remanded to the Assessing Officer. (AY. 2013-14)
Vinay Bhasin v. ACIT (2020) 83 ITR 78 (SN) (Delhi)(Trib.)
S. 37(1) : Business expenditure-Telephone and Telex, Vehicle running and maintenance and depreciation on Vehicle-Ad hoc addition of ten per cent-Not sustainable-Expenditure on software matter remanded.