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2002 (9) TMI 290 - AT - Income TaxExtract: .......tion is such an issue which is a debatable one and it is a settled principle of law by now that any debatable issue cannot be disallowed by way of intimation under s. 143(1)(a) of the Act unless it is prima facie disallowable adjustment. Hence, we set aside the orders of the lower authorities. 5. In the result, we accept the appeal of the assessee.
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