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1999 (8) TMI 118 - AT - Income TaxExtract: .......n to the provident fund in the year of actual payment. Following the decision stated above, we hold that the assessee was entitled to deduct the contribution to the provident fund and the employees state insurance in the year of actual payment. We accordingly reverse the order of the CIT(A). 6. In the result, this appeal by the assessee is allowed.
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