1988 (1) TMI 28

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..... act any controversy is : "Is the Tribunal justified in holding that motor car in entry III-B(i) of the statement of rule 9 of the Agricultural Income-tax Rules, 1951, includes a 'jeep' ? " The Tribunal, not surprisingly and in our view rightly, held that the expression " motor car " includes a jeep. In common parlance, a jeep is understood as a sturdy motor car. That is in fact the dictionary .....

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