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    <title>2016 (1) TMI 1487 - DELHI HIGH COURT</title>
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    <description>The High Court dismissed the appeal by the Revenue concerning disallowance under Section 10B of the Income Tax Act and the treatment of employees&#039; contributions to EPF and ESI under Section 43B. The court relied on previous decisions favoring the Assessee and declined to frame questions on the issues, ultimately upholding the rulings in favor of the Assessee in both instances.</description>
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      <description>The High Court dismissed the appeal by the Revenue concerning disallowance under Section 10B of the Income Tax Act and the treatment of employees&#039; contributions to EPF and ESI under Section 43B. The court relied on previous decisions favoring the Assessee and declined to frame questions on the issues, ultimately upholding the rulings in favor of the Assessee in both instances.</description>
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