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    <title>1984 (1) TMI 78 - ITAT AHMEDABAD-A</title>
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    <description>The Tribunal partially allowed the appeal, ruling in favor of the assessee on the entitlement to investment allowance on tractors and trailers, the status as an industrial undertaking, and the disallowance of business expenditure. The Tribunal adjusted the disallowance of motor car expenses and depreciation to 1/5th to address potential personal use.</description>
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    <pubDate>Tue, 24 Jan 1984 00:00:00 +0530</pubDate>
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      <title>1984 (1) TMI 78 - ITAT AHMEDABAD-A</title>
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      <description>The Tribunal partially allowed the appeal, ruling in favor of the assessee on the entitlement to investment allowance on tractors and trailers, the status as an industrial undertaking, and the disallowance of business expenditure. The Tribunal adjusted the disallowance of motor car expenses and depreciation to 1/5th to address potential personal use.</description>
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      <pubDate>Tue, 24 Jan 1984 00:00:00 +0530</pubDate>
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