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    <title>2015 (10) TMI 300 - ITAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeal for assessment year 2002-03 and partly allowed the appeal for assessment year 2003-04. It permitted the deduction of actual pension payments made to employees as allowable business expenditure under section 37(1) of the Income Tax Act, 1961, subject to the limits of contributions made to the pension fund.</description>
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      <description>The Tribunal allowed the appeal for assessment year 2002-03 and partly allowed the appeal for assessment year 2003-04. It permitted the deduction of actual pension payments made to employees as allowable business expenditure under section 37(1) of the Income Tax Act, 1961, subject to the limits of contributions made to the pension fund.</description>
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