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In the result, appeal of the assessee ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
7. We heard the rival submission and considered the documents available in the record. The assessee in submission consider that the late payment of PF and ESI related to provision amount of Rs.12,02,901/- was already covered as per the order of the Hon’ble Apex Court in the case of Check mate Services Pvt. Ltd. The relevant paragraphs