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1995 (5) TMI 93 - AT - Income TaxExtract: ....... within the ambit of clause (c) of sub-section (4) of section 32AB for the reason that it is a road transport vehicle . Therefore, any amount utilised for the purchase of a motor car will not be entitled to deduction under section 32AB. In this view of the matter, this appeal by the deparment is entitled to succeed. We accordingly allow the appeal.
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