[1] 37:1 This psalm is an acrostic poem, the stanzas of which begin with the successive letters of the Hebrew alphabet. [2] 37:26 Or "freely;" / "the names of their children will be used in blessings" ...

Hence, alternate claim of deduction of the same u/s. 37(1) of the Act is not acceptable. Facts- During assessment proceedings, AO noticed that payment towards employees contribution to PF & ESIC was ...