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    <description>The Tribunal allowed the appeal of the assessee, emphasizing the importance of considering timely payments made before the due date for filing the return of income, as per the provisions of the Income Tax Act and relevant judicial decisions. The disallowance of delayed deposit of Employees&#039; Contribution of ESI and EPF was overturned, highlighting the significance of adherence to statutory timelines and judicial precedents in tax matters.</description>
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