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    <title>2019 (7) TMI 376 - ITAT AMRITSAR</title>
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    <description>The Tribunal dismissed the Miscellaneous Application, upholding the addition of Rs. 15,86,371/- and partially allowing the appeal on the disallowance of expenses, limiting it to Rs. 7,500/-. The Tribunal emphasized the limited scope of rectification under Section 254(2) of the Income Tax Act, stating it does not allow for reviewing or revising orders. The original order was upheld without rectification.</description>
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      <description>The Tribunal dismissed the Miscellaneous Application, upholding the addition of Rs. 15,86,371/- and partially allowing the appeal on the disallowance of expenses, limiting it to Rs. 7,500/-. The Tribunal emphasized the limited scope of rectification under Section 254(2) of the Income Tax Act, stating it does not allow for reviewing or revising orders. The original order was upheld without rectification.</description>
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