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    <title>Section 154: Only Applied for Clear Mistakes, Not Debatable Issues in Income Tax Cases.</title>
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    <description>When the issue is debatable the provisions of Section 154 cannot be invoked. The provisions of Section 154 can be invoked when there is apparent mistake which is glaring and patent.</description>
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      <description>When the issue is debatable the provisions of Section 154 cannot be invoked. The provisions of Section 154 can be invoked when there is apparent mistake which is glaring and patent.</description>
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