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    <title>2018 (5) TMI 1488 - ITAT HYDERABAD</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, overturning the Pr. CIT&#039;s order under section 263. The Tribunal held that the belated payments of Employees&#039; Contribution to PF &amp;amp; ESI were made within the required period, entitling the assessee to deductions. The decision favored the assessee, emphasizing the importance of timely compliance and providing evidence in tax assessments.</description>
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      <link>https://www.taxtmi.com/caselaws?id=360924</link>
      <description>The Tribunal allowed the assessee&#039;s appeal, overturning the Pr. CIT&#039;s order under section 263. The Tribunal held that the belated payments of Employees&#039; Contribution to PF &amp;amp; ESI were made within the required period, entitling the assessee to deductions. The decision favored the assessee, emphasizing the importance of timely compliance and providing evidence in tax assessments.</description>
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