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1985 (5) TMI 126 - AT - Income TaxExtract: .......ving aid only to existing employees the legislature would have inserted the word existing before the word employee. We accordingly hold that clauses 5 and 7 of the Trust Deed do not take the assessee out of clause (iv) of proviso to section 164(1). The contrary view held by Commissioner is therefore held incorrect. 13. Appeals are allowed as above.
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