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1994 (7) TMI 119 - ITAT DELHI-CExtract: ....... having regard to the intention of the legislation we hold that the expression motor-car as used in section 40(3)(vii) of the Finance Act, 1983 will include jeeps and jongas and their value will be includible in the net wealth of the assessee-company. Accordingly, we confirm the order of the CIT (Appeals). 6. In the result, the appeal is dismissed.
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