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2008 (4) TMI 529 - ITAT MUMBAIExtract: .......opportunity of hearing to the assessee on this issue and after verifying the value of motor cars from the records. We direct accordingly and the ground of appeal No. 1 of the assessee is accordingly disposed off. 10. In the result, the appeal of the assessee is partly allowed for statistical purposes. ------------------------- In favour of revenue.
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