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1996 (6) TMI 117 - AT - Income TaxExtract: ....... employer is also given the right to recover the amount of members contribution from the wages bill. Therefore, the provisions of section 43B which has the overriding effect over other sections must prevail over section 36(1)(va). Thus, we reject the argument of the learned Senior Departmental Representative. 8. In the result, the appeal is allowed
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