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    <description>The ITAT upheld the CIT(A)&#039;s decisions on the disallowance of bad debts written off and belated remittance of ESI, directing the AO to rework the disallowances in compliance with the law. The pending appeal for the assessment year 2011-12 was not directly addressed. The disallowance made under relevant Acts was allowed for statistical purposes.</description>
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      <description>The ITAT upheld the CIT(A)&#039;s decisions on the disallowance of bad debts written off and belated remittance of ESI, directing the AO to rework the disallowances in compliance with the law. The pending appeal for the assessment year 2011-12 was not directly addressed. The disallowance made under relevant Acts was allowed for statistical purposes.</description>
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