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2003 (11) TMI 53 - MADRAS HIGH COURTContribution made to the employees benefit fund – allowability - whether the Tribunal is correct in deleting the disallowance of contribution made to the employees benefit fund - The attention of the parties was apparently not focussed on bringing on record the expenditure incurred by the fund to which the contribution had been made, having regard to the view that had been taken by the Tribunal in the order made by it for the assessment year 1981-82 - We, therefore, consider it just, while setting aside the order of the Tribunal, to remand the matter to the Tribunal
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