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1990 (3) TMI 150 - ITAT PUNEExtract: .......ion motor cars in clause (vii) of sub-section (3) of section 40 of the Finance Act, 1963 would include jeeps and as such the ITO was justified in including the value of jeeps owned by the assessee-company in the net wealth of the assessee-company. The order of the CWT(A) is set aside and the order of the WTO is restored. 14. The appeals are allowed
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