were used only for the purpose of running the Mahindra pickup vans, Maruti cargo vans, Swaraj
Mazda vans and Motor car which were used ... will be fair
and reasonable to cover the personal use in postages and telephone charges and travelling
expenses incurred by the assessee.
10. Another issue
spent some
amount of the school fund for his personal use. For a ready
reference, paragraph-18 of the said reply is reproduced below ... whatever money realized that was used up in
specially school purposes such as conveyance,
postage clerical work stationery, telephone bill,
question paper, Municipal rent, teas
habit of not following official rules, procedure and
used discourteous and improper language in his
letters/representations. He acted as per his whims
and convenience ... amount of Rs. 5,000/- for
purchase of stationery and postage charges for
official use at Bangalore Branch Office. He was paid
state of Gujarat
using transmission system of the Appellant are required
to pay transmission tariff on the basis of postage stamp
method. By adopting different ... been used. In our opinion, this
clearly implies that for the purpose of Sections 35 and
36 , the transmission assets specifically used for the
transaction
same was summarized in
letter dated 26.12.2006 which reads as under:
• Use of office space and infrastructure available at the
specified Branch offices ... other administrative
services [viz. Printing & Stationery, Postage, Travelling &
conveyance expenses relating to truck insurance business].
• Use of BPO entity's manpower saving
only and the
balance cash had been used to meet pett y cash expenses,
conveyance, welfare expenses, postage, Xerox, advances to
transporters etc. According ... assessee that the balance amount has been
used to meet petty cash expenses, conveyance, wel fare
expenses, postage, Xerox, advances to transporters etc.
However
Loss
on account of correspondence, clerkage,typing,postage, conveyances etc and
manpower used
Rs. 3,500/-
vii
Legal
Expense
Rs. 55,000/-
Total amount
beneficiary of the amount deposited by the petitioner. Obviously,
the Government use the money and hence, the petitioner was entitled for the
interest ... Manual, which
is extracted below:-
".... All the money, Government Currency notes, postage
stamps, reply-coupons, receipt for cash or stamps, Indian Postal
Orders
Waryam Singh Bhullar, who was the incharge of the Post Office,
Abhoar, use to requisition the postal stamps exceeding the
maximum limit ... issued to the applicant-petitioner for the alleged misconduct of
shortfall of postage stamps and stationery balance of ` 36,869.50
paise (Annexure P-1 with
above, it can be said that the property
which has actually been used by the assessee for the hotel
business was only the Metharan Property ... Other 3,69,864/-
Expenses (80%)
Travelling & Conveyance 7,499/-
(80%)
Postage, Telephone and 72,730/-
Courier (80%)
Rent Paid
