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1976 (11) TMI 114 - ITAT MADRAS-CExtract: .......essee-association received and credited to building improvement fund, general welfare fund, Jawans rsquo welfare fund etc., for all the years under appeal. We, therefore, delete the items added back by the Income-tax Officer by applying s.2, sub-s. (24) clause (v) of the Income-tax Act, 1961 read with s.28 (iii) of the Act. The appeals are allowed.
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