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    <title>2014 (1) TMI 1085 - RAJASTHAN HIGH COURT</title>
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    <description>The High Court of Rajasthan upheld the allowability of GPF, CPF, and ESI payments made by the respondent-assessee under Section 36(1)(va) and Section 43B of the IT Act. The court dismissed the appeals challenging the orders of the Income Tax Appellate Tribunal, emphasizing that the issue had been settled by previous judgments, and no substantial question of law arose.</description>
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      <description>The High Court of Rajasthan upheld the allowability of GPF, CPF, and ESI payments made by the respondent-assessee under Section 36(1)(va) and Section 43B of the IT Act. The court dismissed the appeals challenging the orders of the Income Tax Appellate Tribunal, emphasizing that the issue had been settled by previous judgments, and no substantial question of law arose.</description>
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