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    <title>2021 (3) TMI 1145 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA</title>
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    <description>The appellate authority rejected the applicant&#039;s request for rectification of mistakes in a tax dispute case. The authority emphasized that the issues raised were debatable and not clear errors on the record, stating that rectification is limited to obvious errors. The applicant&#039;s arguments regarding classification of the activity, interpretation of contract clauses, compliance with tax criteria, and consideration of rulings in similar cases were all dismissed by the authority. The appeal was denied, with the authority maintaining that no errors requiring rectification were present in the original decision.</description>
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    <pubDate>Mon, 08 Mar 2021 00:00:00 +0530</pubDate>
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      <description>The appellate authority rejected the applicant&#039;s request for rectification of mistakes in a tax dispute case. The authority emphasized that the issues raised were debatable and not clear errors on the record, stating that rectification is limited to obvious errors. The applicant&#039;s arguments regarding classification of the activity, interpretation of contract clauses, compliance with tax criteria, and consideration of rulings in similar cases were all dismissed by the authority. The appeal was denied, with the authority maintaining that no errors requiring rectification were present in the original decision.</description>
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