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    <title>2010 (3) TMI 234 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The High Court upheld the decisions of the ITAT in a case involving late deposits of employees&#039; and employer&#039;s contributions to PF, as well as disputed expenditure on load extension and distribution panel purchase. The Revenue&#039;s arguments were not pursued due to relevant legal precedents, resulting in a ruling in favor of the assessee for all three issues. The Court emphasized the factual nature of expenditure determination and found no legal flaws in the Tribunal&#039;s decisions, ultimately dismissing the appeal.</description>
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