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    <description>The Tribunal dismissed the Miscellaneous Application filed by the assessee, holding that there was no mistake apparent from the record that warranted rectification under Section 254 of the Income Tax Act. The Tribunal reaffirmed its original decision, classifying the income as &quot;Income from House Property&quot; and not &quot;Income from Business.&quot;</description>
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      <description>The Tribunal dismissed the Miscellaneous Application filed by the assessee, holding that there was no mistake apparent from the record that warranted rectification under Section 254 of the Income Tax Act. The Tribunal reaffirmed its original decision, classifying the income as &quot;Income from House Property&quot; and not &quot;Income from Business.&quot;</description>
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