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2004 (5) TMI 613 - ITAT JODHPURExtract: .......ecified under the Public Provident Fund Act. When the attention of the learned counsel was drawn to these provisions, he conceded that the deduction is not admissible. We, therefore, set aside the order of Commissioner (Appeals) and restore that of assessing officer. This ground of appeal is allowed. 8. In the result, this appeal is partly allowed.
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