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The ITAT upheld disallowance u/s 14A r.w.r.8D for expenditure on earning exempt income due to lack of fund utilization details. Dismissed appeal as assessee failed to provide supporting documents. Dismissed disallowance u/s 40(a)(ia) for TDS non-deduction as assessee admitted lapse. Upheld disallowance u/s 43B for late leave encashment deposit as assessee failed to contest. Rejecting appeal, ITAT cited Chekmate Services Pvt. Ltd. ruling that delayed PF & ESI contributions are not deductible u/s 36(1)(va) if deposited post due date.