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1980 (7) TMI 132 - ITAT DELHIExtract: .......ligible. keeping in view the facts of the case, we consider that it would be fair and reasonable to disallow only 1/3rd of the depreciation on the cars as relating to the personal use of the cars by the partners. The ITO is directed to make the necessary modification in the assessment order. 11. In the result the appeal is partly allowed, as above.
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