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    <title>Car Owned by Director, Not Company; Services Not Classified as Input for Appellant&#039;s Business.</title>
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    <description>Since the car is owned by an individual (director) and not by the appellant, the services rendered in relation to the car cannot be considered as input services for the appellants company..... - AT</description>
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      <description>Since the car is owned by an individual (director) and not by the appellant, the services rendered in relation to the car cannot be considered as input services for the appellants company..... - AT</description>
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