2002 (11) TMI 19

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....BBAN J.-In this case the following substantial questions of law have been raised before this court for consideration: "1. Whether, on the facts and in the circumstances of the case and on an interpretation of section 43B read with the Explanation to clause (va) of section 36(1), the assessee is entitled to claim deduction of the contribution to the provident fund for the assessment year 1991-92....