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    <title>2019 (6) TMI 1005 - GUJARAT HIGH COURT</title>
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    <description>The Tax Appeal challenged the disallowance of employees&#039; contributions to PF and ESIC for the Assessment Year 2014-15, despite deposits being made before the due dates. The Tribunal upheld the disallowance based on non-compliance with Provident Fund Act and ESIC deposit timelines, following a High Court decision. The Court dismissed the appeal, citing the settled issue pending before the Supreme Court and upholding the Tribunal&#039;s decision.</description>
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      <description>The Tax Appeal challenged the disallowance of employees&#039; contributions to PF and ESIC for the Assessment Year 2014-15, despite deposits being made before the due dates. The Tribunal upheld the disallowance based on non-compliance with Provident Fund Act and ESIC deposit timelines, following a High Court decision. The Court dismissed the appeal, citing the settled issue pending before the Supreme Court and upholding the Tribunal&#039;s decision.</description>
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