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2003 (1) TMI 251 - AT - Income TaxExtract: .......fied. We are, however, of the view that use of van for personal purposes in this case could not be ruled out and disallowance of 1/8th of expenses cannot be said to be unreasonable or un-maintainable. The disallowance is accordingly upheld. This ground of appeal is rejected. 14. In the result, both the appeals are allowed in the terms stated above.
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