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    <title>2020 (10) TMI 1119 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal by the assessee, permitting the deduction of employees&#039; contributions to PF/ESI deposited before the due date for filing the return of income under Section 139(1) of the Act, despite being late under the relevant statutes. The other issues regarding unexplained credit and exchange fluctuation were dismissed as withdrawn.</description>
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      <description>The Tribunal allowed the appeal by the assessee, permitting the deduction of employees&#039; contributions to PF/ESI deposited before the due date for filing the return of income under Section 139(1) of the Act, despite being late under the relevant statutes. The other issues regarding unexplained credit and exchange fluctuation were dismissed as withdrawn.</description>
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