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    <title>2012 (1) TMI 217 - ITAT JAIPUR</title>
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    <description>The ITAT upheld the CIT(A)&#039;s decisions in a case involving deductions under Section 10BA, delayed deposit of employee&#039;s PF contributions, and disallowance of bad debt. The revenue&#039;s appeal was dismissed on all three grounds, with the ITAT finding in favor of the assessee based on previous judicial precedents and interpretations of relevant tax provisions. The order was pronounced on 25-01-2012.</description>
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      <description>The ITAT upheld the CIT(A)&#039;s decisions in a case involving deductions under Section 10BA, delayed deposit of employee&#039;s PF contributions, and disallowance of bad debt. The revenue&#039;s appeal was dismissed on all three grounds, with the ITAT finding in favor of the assessee based on previous judicial precedents and interpretations of relevant tax provisions. The order was pronounced on 25-01-2012.</description>
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