https://www.taxtmi.com/caselaws?id=71503 The Tribunal held that a motor car falls within the definition of 'road transport vehicle' under section 32AB of the Income-tax Act. As a result, the deduction claimed for the purchase of a car was disallowed, overturning the decision of the CIT (Appeals). The Tribunal emphasized interpreting 'road transport vehicle' in its popular sense, rejecting reliance on the Motor Vehicles Act's definition. The appeal by the department was allowed, affirming the Assessing Officer's denial of the deduction based on the classification of a car as a 'road transport vehicle'. en-us Thu, 04 May 1995 00:00:00 +0530 Mon, 25 Apr 2011 13:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71503 The Tribunal held that a motor car falls within the definition of 'road transport vehicle' under section 32AB of the Income-tax Act. As a result, the deduction claimed for the purchase of a car was disallowed, overturning the decision of the CIT (Appeals). The Tribunal emphasized interpreting 'road transport vehicle' in its popular sense, rejecting reliance on the Motor Vehicles Act's definition. The appeal by the department was allowed, affirming the Assessing Officer's denial of the deduction based on the classification of a car as a 'road transport vehicle'. Case-Laws Income Tax Thu, 04 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71503