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    <title>2022 (10) TMI 976 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, directing the Assessing Officer to delete the disallowance under Section 36(1)(va) of the Income Tax Act, 1961, as the contributions were made before the due date of filing the return. Other procedural and jurisdictional issues were not adjudicated, resulting in a partial allowance of the appeal.</description>
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      <description>The Tribunal allowed the appeal, directing the Assessing Officer to delete the disallowance under Section 36(1)(va) of the Income Tax Act, 1961, as the contributions were made before the due date of filing the return. Other procedural and jurisdictional issues were not adjudicated, resulting in a partial allowance of the appeal.</description>
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