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2007 (3) TMI 406 - ITAT DELHI
Extract:
.......s of the assessee since he does not have any vested rights therein till he attains the age of retirement. Further, the contribution by the employer is lsquo diversion of the income by overriding title rsquo and not an lsquo application of income rsquo after it reaches the hands of the assessee. 12. In the result, appeal of the Revenue is dismissed.