https://www.taxtmi.com/caselaws?id=25269 The expression "motor car" in entry III-B(i) of rule 9 of the Agricultural Income-tax Rules, 1951 was construed in its common parlance sense for deduction under section 5 of the Agricultural Income-tax Act. A jeep was treated as a sturdy motor car, with support drawn from dictionary usage and the definition of "motor car" in section 2(16) of the Motor Vehicles Act. On that basis, the Tribunal's view was sustained and the expression was held to include a jeep, answering the issue in favour of the assessee and against the Revenue. en-us Tue, 19 Jan 1988 00:00:00 +0530 Wed, 27 Jan 2010 15:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25269 The expression "motor car" in entry III-B(i) of rule 9 of the Agricultural Income-tax Rules, 1951 was construed in its common parlance sense for deduction under section 5 of the Agricultural Income-tax Act. A jeep was treated as a sturdy motor car, with support drawn from dictionary usage and the definition of "motor car" in section 2(16) of the Motor Vehicles Act. On that basis, the Tribunal's view was sustained and the expression was held to include a jeep, answering the issue in favour of the assessee and against the Revenue. Case-Laws Income Tax Tue, 19 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25269