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1987 (2) TMI 528 - AT - Income TaxExtract: ....... the nature of the assessee’s business, the expenses incurred on running and maintenance of jeep should not be subjected to disallowance under sub-section (3A) of section 37. The ground is allowed in these terms. 4. to 6. These paras are not reproduced here as they involve minor issues. 7. In the result, the appeal is partly allowed as above.
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