I T O vs Madhur Electronics Opponents

Having heard the learned counsel for the Revenue, we notice that the amount of disallowance in question on depreciation of the car on the ground that some portion thereof was attributable to personal use comes to only Rs.3930/-. Looking to such extremely small amount involved in the appeal, the appeal is dismissed without examining the question framed on merits. Appeal stands dismissed accordingly. (Akil Kureshi, J.) (Harsha Devani,J.) (vjn)