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2021 (3) TMI 392 - ITAT PUNEDisallowance u/s. 36(1)(v) - contribution made to LIC as unrecognized fund - HELD THAT:- As in the light of finding of this Tribunal in assessee’s own case for A.Y. 2012-13 we hold that the assessee is entitled to claim deduction and accordingly, the AO is directed to allow the claim made by the assessee for the year under consideration. Thus, the ground raised by the assessee is allowed.
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