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1991 (9) TMI 127 - AT - Income TaxExtract: .......cts of the case, we hold that the car maintenance expenses were incurred by the assessee company wholly and exclusively for the purpose of business and, therefore, the entire expenses were allowable under section 37. We, accordingly, delete the disallowance of Rs. 5,000. 30. In the result, the appeal is allowed partly to the extent indicated above.
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