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    <title>2018 (3) TMI 1566 - ITAT COCHIN</title>
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    <description>The Tribunal affirmed the CIT(A)&#039;s decision that contributions to the unrecognized Provident Fund were not eligible for deduction under section 80C, and interest on PF deposits was subject to tax deduction under section 192. The appeals were dismissed, upholding the orders passed under sections 201 and 201(1) of the Income Tax Act.</description>
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      <description>The Tribunal affirmed the CIT(A)&#039;s decision that contributions to the unrecognized Provident Fund were not eligible for deduction under section 80C, and interest on PF deposits was subject to tax deduction under section 192. The appeals were dismissed, upholding the orders passed under sections 201 and 201(1) of the Income Tax Act.</description>
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