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    <title>2014 (6) TMI 331 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed the Miscellaneous Application seeking rectification of a mistake in its order regarding the classification of income from delivery based sales and purchases of shares as business income or Short Term Capital Gain. The Tribunal held that since the assessee&#039;s appeal against the order had already been admitted by the High Court, it was not appropriate to raise the same issue through a Miscellaneous Application. Therefore, citing precedents and the appeal status, the Tribunal rejected the application.</description>
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      <description>The Tribunal dismissed the Miscellaneous Application seeking rectification of a mistake in its order regarding the classification of income from delivery based sales and purchases of shares as business income or Short Term Capital Gain. The Tribunal held that since the assessee&#039;s appeal against the order had already been admitted by the High Court, it was not appropriate to raise the same issue through a Miscellaneous Application. Therefore, citing precedents and the appeal status, the Tribunal rejected the application.</description>
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