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1985 (4) TMI 119 - AT - Income TaxExtract: .......framed under the Employees Provident Funds and Miscellaneous Provisions Act should be disallowed. Therefore, we hold that the amount of Rs. 3,632 paid as contribution of the assessee-company towards provident fund of its managing director, Shri Janardhana Rao, should be allowed in full under section 36(1)(iv). 7. In the result, the appeal succeeds.
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