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Employees contribution received from its employees towards PF/ESI - deposited with PF/ESI authorities...

Employees contribution received from its employees towards PF/ESI - deposited with PF/ESI authorities beyond the time stipulated under the relevant PF/ESI Act but were deposited within the time stipulated for filing of return of income under the provisions of Section 139(1) - Claim of deduction allowed - AT .....

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