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    <description>The ITAT remanded the matter to the AO for verification of timely payments of employees&#039; PF &amp;amp; ESI contributions, directing deletion of the addition if verified. The ITAT disposed of the appeal based on this direction, finding other contentions raised by the assessee infructious. The judgment underscores the importance of accurate documentation and timely submission of evidence, as well as the relevance of High Court decisions in tax matters.</description>
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      <description>The ITAT remanded the matter to the AO for verification of timely payments of employees&#039; PF &amp;amp; ESI contributions, directing deletion of the addition if verified. The ITAT disposed of the appeal based on this direction, finding other contentions raised by the assessee infructious. The judgment underscores the importance of accurate documentation and timely submission of evidence, as well as the relevance of High Court decisions in tax matters.</description>
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