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    <title>2010 (2) TMI 876 - ITAT, New Delhi</title>
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    <description>The Tribunal rejected the revenue&#039;s appeal and upheld the CIT(A)&#039;s decision to allow the deduction for the employer&#039;s contribution towards the Social Security Scheme. The Tribunal emphasized the need for detailed calculations to ascertain the tax effect and relied on precedents to support the decision, disregarding the appellant&#039;s non-appearance before the CIT(A).</description>
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