2013 (3) TMI 759

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....005, following question of law has been proposed for our consideration. "Whether on the facts and in the circumstances of the case and in law, the Tribunal was right in confirming the action of the CIT (A) in deleting the disallowance of ₹ 4.76 crores made by the Assessing Officer under Section 36(1)(iv) of the Income Tax Act, being the amount paid to Approved Superannuation Fund exceeding....