https://www.taxtmi.com/caselaws?id=60919 Motor cars used for business were treated as road transport vehicles for purposes of section 32AB, because the expression was read in its ordinary sense and not controlled by the inclusive definition of plant in section 43(3) or by the Motor Vehicles Act. As section 32AB excludes road transport vehicles from the deduction base, the assessee's motor cars were held ineligible for deduction. Earlier income-tax decisions treating motor cars as road transport vehicles were also noted in support of this construction. en-us Thu, 28 Sep 1995 00:00:00 +0530 Sat, 08 Jan 2011 16:12:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60919 Motor cars used for business were treated as road transport vehicles for purposes of section 32AB, because the expression was read in its ordinary sense and not controlled by the inclusive definition of plant in section 43(3) or by the Motor Vehicles Act. As section 32AB excludes road transport vehicles from the deduction base, the assessee's motor cars were held ineligible for deduction. Earlier income-tax decisions treating motor cars as road transport vehicles were also noted in support of this construction. Case-Laws Income Tax Thu, 28 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60919