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2009 (1) TMI 107 - HC - Income TaxWhether the appellate authorities were correct in holding that the belated payment of the employer’s contribution to provident fund beyond the stipulated period, cannot be treated as the income of the assessee under section 36(1) (va) read with section 2(24)(x) as held by the Assessing Officer in view of the amendment to section 43B – question is answered in favour of assessee and against revenue
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