2000 (2) TMI 24

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..... s - - - - - Dated:- 21-2-2000 - Judge(s) : S. H. KAPADIA., A. P. SHAH. JUDGMENT The short point which arises for consideration in this reference is whether contribution to superannuation fund .....

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..... fication issued by the Central Board of Direct Taxes cannot curtail the scope of deduction granted by the Income-tax Act, 1961. In view of the said judgment of the Supreme Court, the reference is a .....

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