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1986 (9) TMI 111 - ITAT CHANDIGARHExtract: ....... taking into consideration the magnitude of the household expenses of the assessee and the availability of funds from these withdrawals for user of the car. While predetermining the issue, he will also take into consideration the decision of the Tribunal dt. 30th April, 1982 referred to above. 6. In the result, the appeal is allowed for statistics.
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