Company Expenses Can’t Be Disallowed as “Personal Expenses”; No Personal Use Concept Applies to a Company: Delhi HC

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Company Expenses Can’t Be Disallowed as “Personal Expenses”; No Personal Use Concept Applies to a Company: Delhi HC

Direct Tax

Published on

20/05/2026

By Mariya Paliwala

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The Delhi High Court has held that expenses incurred by a company on telephones and cars cannot be disallowed merely on the assumption that they involve a personal element. The bench of Justice Dinesh Mehta and Justice Vinod Kumar ruled that while an individual assessee may have personal use of assets, a company as a…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Company Expenses Can’t Be Disallowed as “Personal Expenses”; No Personal Use Concept Applies to a Company: Delhi HC

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