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1995 (4) TMI 40 - ANDHRA PRADESH HIGH COURTExtract: .......blished under a statute. In the present case, the conclusion of the Tribunal that further recognition under the Income-tax Act was riot required for allowing the contribution made to the said provident fund is obviously correct. In the circumstances, we answer the question in the affirmative, i.e., against the Revenue and in favour of the assessee.
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