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1984 (8) TMI 113 - ITAT CHANDIGARHExtract: .......with the terms and conditions of employment of the assessee. In such circumstances, we have no hesitation in sustaining the order of the learned AAC in deleting the addition for all the four assessment years made by the ITO taking resort to the provisions of section 17(2)(iii). 16. In the result, all the eight appeals by the revenue, are dismissed.
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