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    <title>2019 (10) TMI 988 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal for Assessment Year 2007-08, directing reexamination of disallowance under section 43B for non-payment of service tax. For Assessment Year 2010-11, the appeal regarding disallowance under section 36(v)(ia) for delay in filing ESI &amp;amp; PF Contribution was allowed, instructing verification of timely deposits based on a relevant court decision. The judgments provided detailed analysis and legal reasoning for each issue, ensuring a fair consideration of the appellant&#039;s arguments and applicable laws.</description>
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      <description>The Tribunal allowed the appeal for Assessment Year 2007-08, directing reexamination of disallowance under section 43B for non-payment of service tax. For Assessment Year 2010-11, the appeal regarding disallowance under section 36(v)(ia) for delay in filing ESI &amp;amp; PF Contribution was allowed, instructing verification of timely deposits based on a relevant court decision. The judgments provided detailed analysis and legal reasoning for each issue, ensuring a fair consideration of the appellant&#039;s arguments and applicable laws.</description>
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