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    <title>2017 (11) TMI 1422 - KERALA HIGH COURT</title>
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    <description>The High Court dismissed the appeals challenging the dis-allowance of deduction for belated deposit of employees&#039; contribution to Provident Fund/Employees State Insurance for Assessment Years 2008-09 and 2009-10. The Court upheld the Tribunal&#039;s decision, relying on established precedents, including CIT v. South India Corporation and CIT v. Merchem Ltd. The Court found that the appeals did not raise any new legal questions and emphasized the significance of adhering to established legal principles and precedents in such cases.</description>
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      <description>The High Court dismissed the appeals challenging the dis-allowance of deduction for belated deposit of employees&#039; contribution to Provident Fund/Employees State Insurance for Assessment Years 2008-09 and 2009-10. The Court upheld the Tribunal&#039;s decision, relying on established precedents, including CIT v. South India Corporation and CIT v. Merchem Ltd. The Court found that the appeals did not raise any new legal questions and emphasized the significance of adhering to established legal principles and precedents in such cases.</description>
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