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    <description>The Tribunal partly allowed the first appeal, dismissing the second appeal. The disallowance of employees&#039; contribution to P.F. and ESIC under section 36(1)(va) and administrative expenses were upheld based on legal precedents. However, the addition on account of administrative expenses was partially allowed, considering the reasonableness. The Tribunal applied relevant legal provisions and precedents in deciding on disallowances and additions in the assessments.</description>
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