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of Rectification of mistake u/s 154 - Income deemed to accrue or arise in India - The order of rejection of the application u/s 154 issued by the Centralised Processing Centre (CPC), Bangalore are quashed. Consequently, the order passed by the Assessing Officer computed the tax liability as per the intimation u/s 143 (1) and the assessment stands restored to the file of the AO - HC
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