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    <title>2019 (12) TMI 747 - ITAT AHMEDABAD</title>
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    <description>The Tribunal partly allowed the appeals by rejecting the disallowance under Section 14A read with Rule 8D and its application to book profit under Section 115JB. However, it upheld the disallowance for late payment of employees&#039; PF contributions under Section 36(1)(va). The decisions were made in accordance with established legal precedents, ensuring a fair and just outcome.</description>
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      <description>The Tribunal partly allowed the appeals by rejecting the disallowance under Section 14A read with Rule 8D and its application to book profit under Section 115JB. However, it upheld the disallowance for late payment of employees&#039; PF contributions under Section 36(1)(va). The decisions were made in accordance with established legal precedents, ensuring a fair and just outcome.</description>
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