2024 (3) TMI 1357

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..... ollowing substantial question of law : (A) Whether the Income Tax Appellate Tribunal has erred in law and on facts in confirming the disallowance of Rs.22,68,438/- on account of delayed contribution to Provident Fund and Employee s State Insurance which were debatable and contentious in nature and therefore were beyond the scope of adjustments under Section 143(1) of the Income Tax Act? - HONOUR .....

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