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1995 (7) TMI 120 - ITAT DELHIExtract: .......hich have been valued at Rs. 2,94,000. The Assessing Officer may, therefore, withdraw the proportionate amount relatable to the value of Rs. 16,37,000 which represents the value of tourist/taxi cars out of Rs. 37,000 allowed by the CIT(A) on account of depreciation and reduction in value of the cars. 9. In the result, the appeal is allowed in part.
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