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2007 (1) TMI 295 - ITAT MUMBAIExtract: ....... Ld. CIT(A) is not correct in his observation that the issue involved in the appeal before him was of a debatable nature. In this view of the matter, the Assessing Officer is directed to do the needful in the light of the directions given in the preceding paragraph. 10. Appeal filed by the Department is allowed in terms of the aforesaid directions.
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