1992 (3) TMI 100

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....llowance of Rs. 18,628 under s. 43B being the employees' contribution towards P.F., E.S.I., etc." 2. The amount of Rs. 18,628 represents employee's contribution towards provident fund. The CIT(A) deleted the said addition on the ground that the deductions made out of salary of the employees on account of P.F., E.S.I., etc., are not covered under the provisions of s. 43B. The provisions of s. 43B....