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    <title>2015 (12) TMI 1370 - ITAT HYDERABAD</title>
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    <description>The Tribunal upheld the rejection of rectification applications under Section 154 for assessment years 2008-09 and 2009-10, emphasizing that Section 154 is limited to correcting mistakes apparent from the record and cannot address debatable issues. The appeals filed by the assessee were dismissed on 12th August, 2015, as decisions on debatable issues cannot be rectified under Section 154.</description>
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      <description>The Tribunal upheld the rejection of rectification applications under Section 154 for assessment years 2008-09 and 2009-10, emphasizing that Section 154 is limited to correcting mistakes apparent from the record and cannot address debatable issues. The appeals filed by the assessee were dismissed on 12th August, 2015, as decisions on debatable issues cannot be rectified under Section 154.</description>
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