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    <title>2018 (1) TMI 73 - ITAT AHMEDABAD</title>
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    <description>The tribunal dismissed the appeal against the order of the Commissioner of Income Tax(Appeals)-2, Ahmedabad, upholding the disallowance of the payment of contribution of Employees for P.F. due to late payment. The interpretation of provisions of Section 36(1)(va) and Section 43B of the Income Tax Act played a crucial role in the decision, supported by relevant judgments and the precedent set by the Hon&#039;ble Gujarat High Court.</description>
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