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    <title>2013 (5) TMI 79 - ITAT KOLKATA</title>
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    <description>The ITAT dismissed both appeals by Revenue regarding disallowed contributions to provident fund and ESI, deduction for provision of gratuity, and Rule 46A compliance. The decisions were based on consistent application of legal precedents, upholding CIT(A)&#039;s rulings for the assessment years 2003-04 and 2004-05. The order was pronounced on 15th February 2013.</description>
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      <description>The ITAT dismissed both appeals by Revenue regarding disallowed contributions to provident fund and ESI, deduction for provision of gratuity, and Rule 46A compliance. The decisions were based on consistent application of legal precedents, upholding CIT(A)&#039;s rulings for the assessment years 2003-04 and 2004-05. The order was pronounced on 15th February 2013.</description>
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