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1997 (9) TMI 35 - HC - Income TaxExtract: ....... 6. Applying the ratio of the aforesaid decisions, we are of the considered view that the Tribunal rightly reached the conclusion that the assessee owned and used the three vehicles within the meaning of s. 32 of the Act. We, therefore, answer the aforementioned question in the affirmative, that is in favour of the assessee and against the Revenue.
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