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2012 (5) TMI 740 - AT - Income TaxExtract: .......usage of car / telephone for business / personal purposes. Considering the overall conspectus of the case, we are of the considered opinion that it will be in the fitness of things if the said disallowance is reduced from 20 to 15 . We order accordingly. 7. In the result, the appeal is partly allowed. Order pronounced on this 31st day of May, 2012.
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