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1983 (9) TMI 47 - ANDHRA PRADESH HIGH COURT
Extract:
....... unclinching evidence, we are unable to say that the contributions made towards the building fund represented charges for any services rendered. Consequently, we hold that s. 28(iii) of the I.T. Act is not attracted. In the result, the answers to both the questions are in the negative and in favour of the assessee. No costs. Advocate s fee Rs. 350.