When a You Disagree, but Want to Be Polite:

Yes, but... / I know but...
Not really.
I’m not so sure.
I see your point, but...
But don’t you think...?

Giving When You Disagree Strongly

I don’t think so.
No, it isn’t. / No, they don’t. etc.
That’s not true/right
You must be joking! / No way!
You can’t be serious! (Informal)

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