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1992 (3) TMI 100 - ITAT AHMEDABAD-BExtract: .......he asst. yr. 1988-89. We are dealing with asst. yr. 1986-87. The deduction from employee s salary towards their contribution for P.F. and E.S.I. can neither be regarded as income nor are covered by provisions of s. 43B in that year. Therefore, the view taken by the CIT(A) does not require any interference. 3. In the result, the appeal is dismissed.
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