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    <title>2022 (1) TMI 681 - ITAT PUNE</title>
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    <description>The Tribunal upheld the addition of Rs. 3,44,85,310 for suppressed production by estimating production based on machine capacity and excise duty payments. The Tribunal also vacated the disallowance of Rs. 9,18,996 for delayed deposit of employee&#039;s Provident Fund contributions, citing precedents allowing deductions if payments are made before the due date for filing the return.</description>
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