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    <title>2017 (11) TMI 1810 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s order and allowed the appeal of the assessee regarding the addition under section 36(1)(va) of the Income Tax Act, 1961. The Tribunal emphasized that as long as the total contribution is deposited before the due date for filing the return of income, no disallowance can be made for employees&#039; provident fund contributions. This decision was consistent with previous rulings and principles. The judgment was in favor of the assessee, aligning with the precedent established by earlier cases.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s order and allowed the appeal of the assessee regarding the addition under section 36(1)(va) of the Income Tax Act, 1961. The Tribunal emphasized that as long as the total contribution is deposited before the due date for filing the return of income, no disallowance can be made for employees&#039; provident fund contributions. This decision was consistent with previous rulings and principles. The judgment was in favor of the assessee, aligning with the precedent established by earlier cases.</description>
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      <pubDate>Wed, 15 Nov 2017 00:00:00 +0530</pubDate>
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