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    <description>The application for rectification under section 254(2) of the Income-tax Act, 1961 was dismissed by the Tribunal. The Tribunal upheld its earlier decision treating the assessee&#039;s profit on shares as part of a speculation business, disallowing set off against other incomes. Citing precedents from the Bombay High Court and the jurisdictional High Court, the Tribunal found no apparent mistake in its order warranting rectification.</description>
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