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<h1>Assessee wins ruling on jeep expenses disallowance under Income-tax Act.</h1> <h3>KUDOS INTERNATIONAL Versus INSPECTING ASSISTANT COMMISSIONER</h3> The tribunal ruled in favor of the assessee, stating that expenses incurred on running and maintenance of a jeep should not be subjected to disallowance ... - The appeal involved a dispute regarding disallowance under section 37(3A) of the Income-tax Act, 1961. The tribunal ruled in favor of the assessee, stating that expenses incurred on running and maintenance of a jeep should not be subjected to disallowance under the said provision. The appeal was partly allowed.