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    <title>2021 (7) TMI 277 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the assessee, allowing the appeal against the disallowance of employee contributions towards EPF and ESI. The decision emphasized the significance of judicial precedents and legislative intent in interpreting tax laws related to such contributions, highlighting the importance of considering recent judgments and the purpose of legal provisions to determine tax liability accurately.</description>
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      <description>The Tribunal ruled in favor of the assessee, allowing the appeal against the disallowance of employee contributions towards EPF and ESI. The decision emphasized the significance of judicial precedents and legislative intent in interpreting tax laws related to such contributions, highlighting the importance of considering recent judgments and the purpose of legal provisions to determine tax liability accurately.</description>
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