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2012 (5) TMI 144 - HC - Income TaxDeduction of additional dearness allowance - effect of non provision in the books of accounts - held that:- The submission is that there is no provision made in the books of the assessee for the aforesaid amount. - The assessee having contested the claim of workers of Additional Dearness Allowance, the fact that no provision was made or no actual payment was made are inconsequential. - Decided in favor of assessee.
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