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1997 (10) TMI 396 - AT - Income TaxExtract: .......e Companies Act, 1956. We are of the view that such an issue does crop up and it is a debatable one. In this view of the matter, we hold that the order passed by the AO is beyond the scope of s. 154 under which rectification cannot be effected in respect of debatable issues. We accordingly uphold the order of the CIT(A). 8. The appeal is dismissed.
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