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1986 (2) TMI 131 - AT - Income TaxExtract: .......ing assessment year in which year 1/4th disallowance of car expenses was made without demur, there is no reason for us to interfere with a similar disallowance made during the present assessment year. Hence we confirm the disallowance of Rs. 4,698 towards car expenses and Rs. 345 toward depreciation. 14. In the result, the appeal is partly allowed.
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