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    <description>Employees&#039; contribution to provident fund and ESI could not be conclusively disallowed on the existing record because the actual month-wise dates of deposit were not recorded in the assessment or appellate orders. The matter was therefore restored to the Assessing Officer for fresh adjudication after verifying the relevant deposit dates and applying the jurisdictional High Court and Supreme Court decisions cited. The ground was treated as allowed for statistical purposes.</description>
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