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    <title>2019 (5) TMI 22 - ITAT KOLKATA</title>
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    <description>The tribunal allowed the assessee&#039;s appeals, granting deductions for PF and ESI dues paid before filing the return of income and donations made to the School of Genetics and Population Health under Section 35(1)(ii) of the Income Tax Act for Assessment Years 2013-14 and 2014-15. The tribunal held that the deductions were valid as the payments and donations were made in compliance with the relevant provisions, and the evidence presented did not substantiate the AO&#039;s disallowances.</description>
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      <title>2019 (5) TMI 22 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=379294</link>
      <description>The tribunal allowed the assessee&#039;s appeals, granting deductions for PF and ESI dues paid before filing the return of income and donations made to the School of Genetics and Population Health under Section 35(1)(ii) of the Income Tax Act for Assessment Years 2013-14 and 2014-15. The tribunal held that the deductions were valid as the payments and donations were made in compliance with the relevant provisions, and the evidence presented did not substantiate the AO&#039;s disallowances.</description>
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      <pubDate>Fri, 26 Apr 2019 00:00:00 +0530</pubDate>
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