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    <title>2022 (9) TMI 923 - ITAT RAIPUR</title>
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    <description>The Tribunal set aside the Appellate Order and directed the Assessing Officer to vacate the disallowance of Rs. 91,150 under Section 36(1)(va) for delayed deposit of employee contributions to EPF and ESIC. The appeal for the assessment year 2018-19 was allowed, with the Tribunal ruling in favor of the assessee and dismissing one ground of appeal that was not pressed.</description>
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      <description>The Tribunal set aside the Appellate Order and directed the Assessing Officer to vacate the disallowance of Rs. 91,150 under Section 36(1)(va) for delayed deposit of employee contributions to EPF and ESIC. The appeal for the assessment year 2018-19 was allowed, with the Tribunal ruling in favor of the assessee and dismissing one ground of appeal that was not pressed.</description>
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