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    <title>2018 (7) TMI 1970 - ITAT JAIPUR</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on all contested issues, including the deductibility of late deposits of employee contributions to ESI/PF, the applicability of section 43B for employee contributions to PF &amp;amp; ESI, the allowance of deductions under section 80IA despite non-filing of audit report with the original return, and the depreciation rate for Wind Turbine Machine and associated civil and electrical works. The Tribunal&#039;s rulings were based on established legal principles and precedents, affirming the correctness of the decisions made by the lower authorities.</description>
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      <link>https://www.taxtmi.com/caselaws?id=280616</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decisions on all contested issues, including the deductibility of late deposits of employee contributions to ESI/PF, the applicability of section 43B for employee contributions to PF &amp;amp; ESI, the allowance of deductions under section 80IA despite non-filing of audit report with the original return, and the depreciation rate for Wind Turbine Machine and associated civil and electrical works. The Tribunal&#039;s rulings were based on established legal principles and precedents, affirming the correctness of the decisions made by the lower authorities.</description>
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