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1995 (7) TMI 103 - ITAT AHMEDABAD-AExtract: .......t to disallowance of motor car expenses as in the earlier year as could be attributed to the personal user of the partners residing at Bombay. The ITO is directed to recalculate the total income accordingly. The order of the learned CIT(A) is justified and does not call for any interference on this point. 14. In the result, the appeal is dismissed.
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