This appeal by assessee is against order of Commissioner (Appeals) in his appeal No. 81 of 1983-84 dated 31-5-1983 relating to assessment year 1982-83. three contentions raised in grounds of appeal are dealt with hereunder. 2. first contention relates to disallowance of Rs. 1,000 out of claim of Rs. 16,317 incurred on entertainment expenses, provision of lunch, tea and miscellaneous expenses, confirmed by Commissioner (Appeals). submission in this behalf was that all expenses incurred under these heads were fully vouched and no similar disallowance had been made during any of previous assessments. After careful consideration of facts and circumstances, we are of opinion, that no disallowance is called for. Hence, we delete addition of Rs. 1,000 confirmed by Commissioner (Appeals) in this behalf. 3. next contention relates to disallowance of Rs. 2,000 from out of claim of Rs. 21,111 (wrongly mentioned as Rs. 26,973 in assessment order) on account of telephone expenses for personal use of telephone by partners. disallowance in this behalf was effected by ITO after comparison of expenditure in this behalf with that of earlier year. Commissioner (Appeals), after careful consideration of facts and circumstances, agreed with ITO that personal element in user of telephone could not be overruled in absence of personal telephones to partners and confirmed disallowance made in this behalf. After careful consideration of facts and circumstances, we are in agreement with Commissioner (Appeals) that disallowance of Rs. 2,000 effected in this behalf is in order. We, therefore, decline to interfere. 4. next contention relates to disallowance of Rs. 3,000 from out of conveyance and petrol expenses maintained by Commissioner (Appeals). total claim on conveyance and petrol was Rs. 32,451. ITO disallowed one-fourth of claim, namely, Rs. 8,113 on account of personal use of car by partner. Considering fact that expenditure claimed in this behalf included expenses on account of repairs and maintenance of cycles, mopeds, motor cycles as well as cars which were also used by staff and sales representatives, Commissioner (Appeals) reduced disallowance to Rs. 3,000 which works out to less than 10 per cent of claim. After careful consideration of facts and circumstances, we are in agreement with Commissioner (Appeals) that disallowance to extent of Rs. 3,000 from out of claim is quite justified. We, accordingly, decline to interfere. 5. In result, appeal is allowed in part and total income is reduced by Rs. 1,000. *** Abhay Instruments & Chemicals v. Income-tax Officer