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    <title>Club membership fees for employees are allowed u/s 37 of the Income Tax Act; disallowance removed.</title>
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    <description>Club membership fees paid for employees is allowable u/s 37 - assessee has given detailed list of persons for whom the membership is taken. Therefore disallowance of club membership is deleted - AT</description>
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      <description>Club membership fees paid for employees is allowable u/s 37 - assessee has given detailed list of persons for whom the membership is taken. Therefore disallowance of club membership is deleted - AT</description>
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