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    <title>2022 (5) TMI 1149 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal of the assessee, directing the AO to allow the deduction for employees&#039; contribution shares towards ESI and PF before the due date of filing the return. The Tribunal also directed the AO to delete the addition of additional income for verification and disallowance of interest on TDS. The issue of business loss and unabsorbed depreciation was restored to the AO for examination.</description>
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      <description>The Tribunal allowed the appeal of the assessee, directing the AO to allow the deduction for employees&#039; contribution shares towards ESI and PF before the due date of filing the return. The Tribunal also directed the AO to delete the addition of additional income for verification and disallowance of interest on TDS. The issue of business loss and unabsorbed depreciation was restored to the AO for examination.</description>
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