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1995 (9) TMI 102 - ITAT CHANDIGARHExtract: .......cts and circumstances of the case, we hold that the motor cars purchased by the assessee during the year under consideration and used for business purposes do not qualify for deduction under section 32AB and hence the assessee s claim in regard thereto has rightly been negatived by the Revenue authorities. 12. In the result, the appeal is dismissed
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