Can a partnership firm claim..mobile expenses of partner.??

Dear PrateeK

If any clouse regarding this matter made in Partnership deed- than you may claim or file civil case in court.

Phone is partner name & fixed in hishome- How can you prove that this connection firm has  taken for business purpose.

provide partnership deed for perfect advice.

I am talking about Mobile phone used by Partner not the Fixed line phone at his home.

Can Firm claim this as business expense. ?

What would happened if Mobile phone is not registered in business address?

Dear Prateek,

Section 37 of the income tax provides for deduction of all expenses incurred wholly or partly for business purposes. It does not differentiate between the source of expenses. In case a partner uses any of his personal asset (like mobile phone, personal car, personal computer and so on)  and he can justify that certain part of the expenses incurred on the maintainace and use of such personal asset is attributable to business expenditure, then he can claim those expenses from the business for which such expenses were incurred, whether it is his proprietory business or a business in which he is a partner.

I completely agree with Shri C. P. Chugh. It does not matter whether the telephone connection is in the name of the partner or the firm. You can claim those expenditure in the books of accounts of the firm. But the biils should be of an amount which is reasonable to be justified before the assessing officer. 

The query is: "How can partnership firm claim mobile expenses of partner ( connection is in the name of partner and his residential address)

How can firm claim full amount of bill or lets say 50%. What procedure they need to follow."

Rely:----That the connection is not in the firm's name is not relevant.

What is relevant is whether the expenditure was incurred for the purposes of the firm's business. If it can be proved, the firm can claim the deduction.