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1992 (12) TMI 75 - ITAT DELHI-EExtract: ....... 10(6)(viia) in respect of the tax paid on his behalf by his employer. I am of the view that in view of the provision of cl. (A) of s. 10(6)(viia) the assessee was entitled to exemption in respect of the amount of tax paid on his behalf by his employer, namely, M/s Modi Rubber Ltd. 13. In view of what has been said above, the appeal stands allowed.
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