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    <description>The tribunal held that the assessment order allowing the Assessee&#039;s PF contributions deposited before the due date of filing the return was in line with legal precedents. The Pr.CIT&#039;s direction to add an amount to the Assessee&#039;s income was deemed erroneous, and the tribunal quashed the order, ruling in favor of the Assessee.</description>
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      <description>The tribunal held that the assessment order allowing the Assessee&#039;s PF contributions deposited before the due date of filing the return was in line with legal precedents. The Pr.CIT&#039;s direction to add an amount to the Assessee&#039;s income was deemed erroneous, and the tribunal quashed the order, ruling in favor of the Assessee.</description>
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