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1997 (4) TMI 70 - MADRAS HIGH COURTExtract: ....... the contribution made by the assessee in excess of Rs. 3,000 per annum can be disallowed under rule 75(1) of the Income-tax Rules and the disallowance should be restricted only to the amount Rs. 600 out of Rs. 6,600 made by the Income-tax Officer. Accordingly, we answer the question of law referred to us in the affirmative and against the Revenue.
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