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1990 (4) TMI 74 - ITAT AHMEDABAD-AExtract: .......are not used and are not likely to be put on the road. The assessee could probably have taken exemption from payment of road tax under the relevant clause but which it has not chosen to do. In the final analysis, we opine that the expenditure of Rs. 697 was rightly disallowed by the ITO. We uphold the disallowance. 11. The appeal is partly allowed.
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