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2010 (2) TMI 17
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.... following questions were framed on 18th October, 2005:- "(a) Whether the ITAT was correct in law in holding that the issue regarding allowability of interest payable on late deposit of provident fund was a debatable issue and, therefore, could not be disallowed in the intimation issued order Section 143(1)(a) of the Income Tax Act? (b) Whether the ITAT was correct in law in holding that deletin....