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    <title>2023 (6) TMI 1450 - ITAT KOLKATA</title>
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    <description>The Tribunal remitted the matter back to the Assessing Officer (AO) for verification of the actual payment dates of the employees&#039; Provident Fund contributions, as discrepancies were reported in the Tax Audit Report. The Tribunal directed the AO to reassess the disallowance in accordance with the law and the Supreme Court&#039;s decision in Chekmate Services Pvt. Ltd. Consequently, the Tribunal allowed the appellant&#039;s appeal for statistical purposes, indicating a favorable outcome for the appellant. The order was pronounced in open court on 9th June 2023.</description>
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      <title>2023 (6) TMI 1450 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=459175</link>
      <description>The Tribunal remitted the matter back to the Assessing Officer (AO) for verification of the actual payment dates of the employees&#039; Provident Fund contributions, as discrepancies were reported in the Tax Audit Report. The Tribunal directed the AO to reassess the disallowance in accordance with the law and the Supreme Court&#039;s decision in Chekmate Services Pvt. Ltd. Consequently, the Tribunal allowed the appellant&#039;s appeal for statistical purposes, indicating a favorable outcome for the appellant. The order was pronounced in open court on 9th June 2023.</description>
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