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    <title>2020 (1) TMI 1094 - ITAT JAIPUR</title>
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    <description>The Tribunal ruled in favor of the assessee regarding the addition under section 2(24)(x) and section 36(1)(va) for delay in ESI and PF payments, citing precedents. However, the appeal was dismissed concerning the disallowance of interest on late TDS payment under section 37(1), with the Tribunal upholding the disallowance based on legal violations. The order was issued on 08/01/2020.</description>
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      <description>The Tribunal ruled in favor of the assessee regarding the addition under section 2(24)(x) and section 36(1)(va) for delay in ESI and PF payments, citing precedents. However, the appeal was dismissed concerning the disallowance of interest on late TDS payment under section 37(1), with the Tribunal upholding the disallowance based on legal violations. The order was issued on 08/01/2020.</description>
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