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2005 (3) TMI 391 - AT - Income TaxExtract: .......rtisation of preliminary expenses and s. 36(1)(va) relates to the employees contribution from the employer as per the interpretation of s. 2(24)(x), thus, s. 35(2) does not have any application to the facts of the case of the appellant. 18. In the result, the appeals of the assessee are fully allowed and the appeals of the Department are dismissed.
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