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2007 (11) TMI 456 - ITAT JODHPURExtract: .......ents elsewhere except the purchase of jeep. In such a situation, we are of the view that he was having sufficient funds to purchase the jeep from the savings from salary as well as from pension and the amount received on the retirement. We, therefore, set aside the order of the lower authorities on the issue. 5. In the result the appeal is allowed.
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