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1996 (2) TMI 175 - AT - Income TaxExtract: .......n that the motor cars used by the assessee for the purpose of business of leasing the motor cars on hire fall outside the purview of section 40 of the Finance Act, 1983. We therefore direct the Assessing Officer to exclude the value of motor cars from the computation of the net wealth. 5. In the result, the appeals filed by the assessee are allowed
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