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1991 (2) TMI 75 - HC - Income TaxExtract: ....... is entirely irrelevant. So long as the contribution satisfies the statutory requirments as a contribution to the approved fund, the assessee is entitled to the deduction and the Tribunal was justified in upholding the claim of the assessee in this regard. Therefore, our answer to the question referred is in the affirmative and against the Revenue.
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