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    <title>2013 (11) TMI 971 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the appellant&#039;s entitlement to claim benefits under section 43B of the Income Tax Act, allowing for the deduction of employer&#039;s contributions to the Provident Fund if deposited within the grace period permissible under the Provident Fund Act. The Court affirmed the applicability of relevant amendments and dismissed the appeal, stating no substantial question of law arose in the case.</description>
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      <description>The High Court upheld the appellant&#039;s entitlement to claim benefits under section 43B of the Income Tax Act, allowing for the deduction of employer&#039;s contributions to the Provident Fund if deposited within the grace period permissible under the Provident Fund Act. The Court affirmed the applicability of relevant amendments and dismissed the appeal, stating no substantial question of law arose in the case.</description>
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