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

HomeDirect TaxCompany Expenses Can’t Be Disallowed as “Personal Expenses”; No Personal Use Concept...

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

Direct Tax Top Stories

Published on

20/05/2026

By Mariya Paliwala

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

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.

Tags
Personal Expenses

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

Membership Required

Latest articles

Mere Delay Can’t Nullify Departmental Proceedings Against Retired Principal Commissioner of Income Tax: Gauhati HC

Calcutta High Court Upholds GST Classification of Polypropylene Leno Bags as Plastic Products

Ahmedabad Airport Custom Seizes 9.3 Kg Heroin Concealed in Food Packets

Filing of Annexure-B for Refund Applications involving Accumulated ITC using the offline utility in GST portal: GSTN

More like this

Mere Delay Can’t Nullify Departmental Proceedings Against Retired Principal Commissioner of Income Tax: Gauhati HC

Calcutta High Court Upholds GST Classification of Polypropylene Leno Bags as Plastic Products

Ahmedabad Airport Custom Seizes 9.3 Kg Heroin Concealed in Food Packets

About us

Company

Categories