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1991 (10) TMI 68 - ITAT AHMEDABADExtract: .......under said provision because of the fact that those expenses would be allowable under sections 30 and 31 respectively. I accordingly, direct the ITO not to include the said repair expenses of two motor cars in the computation for disallowance under section 37(3A) of the Act. 5. to 9. These paras are not reproduced here as they involve minor issues.
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