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1996 (7) TMI 110

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....- -<br>Income Tax<br>Judge(s)&nbsp; : AFTAB ALAM., D. P. WADHWA&nbsp; JUDGMENT At the instance of the Revenue, this court has directed the Income-tax Appellate Tribunal, to refer the following q....

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....owable in case of "any office appliances or road transport vehicles." We do not think that by any stretch of imagination it can be said that dumper can be used as road transport vehicle. Mr. Vidyar....

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