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1996 (12) TMI 108 - AT - Income TaxExtract: .......T(Appeals), in our considered opinion, very rightly deleted the impugned addition observing that the issue is a highly debatable one and would not fall within the purview of section 143(1)(a). For the reasons given, we are in entire agreement with the view taken by the learned CIT(Appeals) on this issue. 25. In the result, this appeal is dismissed.
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