FBT Exps. Disallowed

The Assessing Officer disallowed certain expenses - car depreciation, car repairs and diesel exps. and telephone bills to the partnership
firm and added 20% of these dissallowed expenses to the personal income of the partners. The firm had missed to file the Fringe Benefit tax and
return, so A.O. has asked the firm to pay FBT and file the required return. Now while calculating the fringe benefits, do the expenses which were
dissallowed by the A.O. be deducted from the fringe benefits of the firm.