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    <title>Tribunal Deletes Inappropriate Rectification Order u/s 154 for Indexed Cost Recalculation in Income Tax Assessment.</title>
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    <description>Rectification of an error u/s 154 - The order was passed after scrutiny u/s 143(3) - AO revised assessment order and recalculated the indexed cost of acquisition applying the provisions of Section 48(iii) of the Income Tax Act - Tribunal has rightly deleted the rectification order passed u/s 154 </description>
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