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    <title>2018 (10) TMI 1632 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat High Court dismissed the appeal regarding the deductibility of employees&#039; contributions towards Provident Fund and ESI for Assessment Year 2013-14. The Court acknowledged the alignment with precedent but noted a pending Supreme Court appeal on a similar issue. Considering the costs and amount involved, the High Court dismissed the appeal but allowed for its revival within three months of a favorable Supreme Court judgment. This decision provided a practical and cost-effective solution for the appellant, ensuring access to potential relief without immediate further litigation.</description>
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      <description>The Gujarat High Court dismissed the appeal regarding the deductibility of employees&#039; contributions towards Provident Fund and ESI for Assessment Year 2013-14. The Court acknowledged the alignment with precedent but noted a pending Supreme Court appeal on a similar issue. Considering the costs and amount involved, the High Court dismissed the appeal but allowed for its revival within three months of a favorable Supreme Court judgment. This decision provided a practical and cost-effective solution for the appellant, ensuring access to potential relief without immediate further litigation.</description>
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