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    <title>2021 (1) TMI 1224 - ITAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeal, ruling in favor of the assessee by deleting disallowances related to late deposits of employees&#039; PF and ESI contributions. Additionally, the Tribunal permitted the deduction of education cess paid on income tax, citing relevant legal precedents. The decision overturned the Assessing Officer&#039;s disallowances upheld by the CIT(A), resulting in a favorable outcome for the assessee.</description>
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      <description>The Tribunal allowed the appeal, ruling in favor of the assessee by deleting disallowances related to late deposits of employees&#039; PF and ESI contributions. Additionally, the Tribunal permitted the deduction of education cess paid on income tax, citing relevant legal precedents. The decision overturned the Assessing Officer&#039;s disallowances upheld by the CIT(A), resulting in a favorable outcome for the assessee.</description>
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