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1992 (10) TMI 66 - HC - Income TaxExtract: .......facturing plywood and the lorries were hired out only on a few limited occasions, the Revenue is justified in rejecting the claim of the assessee under the above provision of item III-E(1A) of Part I of Appendix 1. The question referred to us is, accordingly, answered in the affirmative and against the assessee. References are answered accordingly.
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