Income tax case

Hey Guy,

                  I have a querry regarding Income tax provisions, there is a case where there is an institute who did some personal expenses and booked as some business promotion or other expenses, these expenses were made through credit card. As per income tax these are disallowed.

My querry is, where is the provision mention, any section, clause etc highlighting this specific case and also please refere me any Case which is similar whether favrourable or unfavourable.

Please reply me asap

thanks and regards