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1982 (10) TMI 84 - ITAT DELHI-BExtract: ....... an employer by way of contribution to that fund. The conditions pre-requisite for the application of section 36(1)(v) are attracted in the present case. The Commissioner (Appeals) was, therefore, correct in allowing the claim of the assessee to the extent of Rs. 10,40,360. 15. In the result, the appeal by the revenue fails and is hereby dismissed.
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