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2007 (4) TMI 296 - ITAT COCHINExtract: .......rgument of the ld. CA that it is a debatable issue. In our opinion, this is a mistake apparent on the record, as the language of the statute is very clear and no interpretation or debate is required on the issue. We, therefore, reject the contention of the assessee and dismiss ground No.3. 22. In the result, the assessee s appeal is partly allowed.
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