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    <title>2016 (2) TMI 1315 - ITAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the assessee, allowing the contribution made to the superannuation fund for government employees transferred to the assessee-board. The Tribunal found that the assessee did not misrepresent facts and that the contribution was permissible under relevant sections of the Act, supported by a judgment of the Madras High Court. The decision emphasized the retention of rights and privileges by transferred employees, leading to the dismissal of the Revenue&#039;s petition.</description>
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      <description>The Tribunal ruled in favor of the assessee, allowing the contribution made to the superannuation fund for government employees transferred to the assessee-board. The Tribunal found that the assessee did not misrepresent facts and that the contribution was permissible under relevant sections of the Act, supported by a judgment of the Madras High Court. The decision emphasized the retention of rights and privileges by transferred employees, leading to the dismissal of the Revenue&#039;s petition.</description>
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