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1997 (3) TMI 153 - AT - Income TaxExtract: .......owance at 1/5th of car expenses and depreciation. These disallowances are reasonable and hence we do not interfere. The same is upheld. 11. The last ground pertains to deduction under s. 80-I. It is directed that deduction be worked out as per the income finally determined and be allowed accordingly. 12. In the result, the appeal is partly allowed.
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