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    <title>2005 (5) TMI 19 - DELHI High Court</title>
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    <description>HC dismissed the appeal and upheld the Tribunal&#039;s decision setting aside the Assessing Officer&#039;s order under section 154 of the Income-tax Act. The court held that the allowability of payments for provident fund, family pension, ESI and administrative charges involved debatable issues and did not constitute mistakes apparent on the record. No substantial question of law arose warranting interference, so the HC declined to disturb the Tribunal&#039;s view.</description>
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