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    <title>2013 (2) TMI 691 - ITAT CHANDIGARH</title>
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    <description>The Tribunal dismissed the Miscellaneous Application filed by the applicant-Revenue seeking a review of the Tribunal&#039;s order regarding the applicability of section 40(a)(ia) of the Income Tax Act. The Tribunal clarified that while rectification of mistakes is allowed under section 254(2) of the Act, a review of the order is not permitted under the same section. As a result, the Tribunal upheld its original decision and rejected the applicant&#039;s request for a review.</description>
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      <title>2013 (2) TMI 691 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=172009</link>
      <description>The Tribunal dismissed the Miscellaneous Application filed by the applicant-Revenue seeking a review of the Tribunal&#039;s order regarding the applicability of section 40(a)(ia) of the Income Tax Act. The Tribunal clarified that while rectification of mistakes is allowed under section 254(2) of the Act, a review of the order is not permitted under the same section. As a result, the Tribunal upheld its original decision and rejected the applicant&#039;s request for a review.</description>
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      <pubDate>Wed, 27 Feb 2013 00:00:00 +0530</pubDate>
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