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    <title>2021 (10) TMI 842 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal of the assessee, ruling that the disallowance of employees&#039; contribution to PF under section 36(1)(va) of the Income-tax Act was not justified. The decision was based on a detailed analysis of legal provisions, court judgments, and the effective date of amendments, ensuring the assessee&#039;s position was upheld. The order was pronounced on October 11, 2021, in favor of the assessee.</description>
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      <description>The Tribunal allowed the appeal of the assessee, ruling that the disallowance of employees&#039; contribution to PF under section 36(1)(va) of the Income-tax Act was not justified. The decision was based on a detailed analysis of legal provisions, court judgments, and the effective date of amendments, ensuring the assessee&#039;s position was upheld. The order was pronounced on October 11, 2021, in favor of the assessee.</description>
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