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    <title>2025 (9) TMI 1662 - ITAT SURAT</title>
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    <description>ITAT held that the disallowance of employer contribution to PF/ESIC arose from a factual mistake in the tax auditor&#039;s report which had wrongly recorded employees&#039; share as &quot;Employer &amp; Employee Contribution.&quot; The Tribunal admitted the additional ground of appeal and restored the matter to the file of the AO for factual verification and appropriate relief in accordance with law. The adjustment by CPC was set aside pending AO&#039;s reconsideration.</description>
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      <description>ITAT held that the disallowance of employer contribution to PF/ESIC arose from a factual mistake in the tax auditor&#039;s report which had wrongly recorded employees&#039; share as &quot;Employer &amp; Employee Contribution.&quot; The Tribunal admitted the additional ground of appeal and restored the matter to the file of the AO for factual verification and appropriate relief in accordance with law. The adjustment by CPC was set aside pending AO&#039;s reconsideration.</description>
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