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1977 (2) TMI 27 - ITAT ALLAHABAD-AExtract: .......e of the partners was also owning a car and under the circumstances, further disallowance is not justified. The ITO should accept claim of the assessee and restrict the disallowance of depreciation in the same proportion. The ITO is directed to modify the assessments of the assessee and its partners. 11. In the result, the appeal is partly allowed.
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