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    <title>2021 (12) TMI 1165 - ITAT SURAT</title>
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    <description>The appeal was partly allowed by the tribunal. The delay in filing the appeal was condoned. The disallowance of employee&#039;s PF contribution was partly confirmed, with only the balance amount disallowed. Non-deduction of TDS from labor charges was confirmed. However, the disallowance of interest expenses was deleted. The addition of unexplained credit was partly deleted, with the tribunal finding transactions genuine. No specific ruling was provided on the levy of interest or penalty proceedings.</description>
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      <description>The appeal was partly allowed by the tribunal. The delay in filing the appeal was condoned. The disallowance of employee&#039;s PF contribution was partly confirmed, with only the balance amount disallowed. Non-deduction of TDS from labor charges was confirmed. However, the disallowance of interest expenses was deleted. The addition of unexplained credit was partly deleted, with the tribunal finding transactions genuine. No specific ruling was provided on the levy of interest or penalty proceedings.</description>
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