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    <title>2025 (4) TMI 1868 - ITAT PUNE</title>
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    <description>Employees&#039; provident fund contribution deposited one day after the prescribed date remained deductible where the delay resulted from technical glitches on the provident fund portal. Material on record established the portal-related cause, identical decisions on such delays supported deduction, and no contrary material was produced. The disallowance was therefore required to be deleted.</description>
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      <description>Employees&#039; provident fund contribution deposited one day after the prescribed date remained deductible where the delay resulted from technical glitches on the provident fund portal. Material on record established the portal-related cause, identical decisions on such delays supported deduction, and no contrary material was produced. The disallowance was therefore required to be deleted.</description>
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