TaxTMI 
TaxTMI 
2003 (11) TMI 53
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....equires our consideration is as to whether the Tribunal is correct in deleting the disallowance of contribution made to the employees benefit fund. The assessment years are 1982-83, 1983-84 and 1984-85. The employees benefit fund to which the employer made the contribution had been established for providing educational facility to the children of the members of the fund and also to render aid and....
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....s what is allowed under section 40A(10) is the amount of expenditure incurred from the fund in a case where the fund is established before March 1, 1984, and that provision does not permit deduction of the amount of the contribution made by the employer to that fund. His further submission was that such contribution is not allowable under any other provision of the Act having regard to the non obs....
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.... is correct. The Tribunal in this case has followed an order made by it in an earlier case of the same assessee in respect of an earlier assessment year. It was not the stand of the Revenue that an amount corresponding to the contribution made by the employer had not been expended from the fund to which the contribution was made. The attention of the parties was apparently not focussed on bringing....