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    <title>2022 (12) TMI 221 - ITAT BANGALORE</title>
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    <description>The Tribunal upheld the disallowance of employees&#039; contributions to ESI/PF not deposited within the due dates specified under the respective Acts. The appeal was dismissed, affirming the distinction between employer and employee contributions and their respective due dates for deductions under the Income Tax Act, 1961. The judgment emphasized the consequences of failing to meet the prescribed deadlines for each type of contribution.</description>
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      <description>The Tribunal upheld the disallowance of employees&#039; contributions to ESI/PF not deposited within the due dates specified under the respective Acts. The appeal was dismissed, affirming the distinction between employer and employee contributions and their respective due dates for deductions under the Income Tax Act, 1961. The judgment emphasized the consequences of failing to meet the prescribed deadlines for each type of contribution.</description>
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