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    <title>1983 (2) TMI 76 -  ITAT BOMBAY-D</title>
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      <description>The Tribunal rectified its original order to allow legal expenses as revenue expenditure following the Bombay High Court&#039;s decision. The rectification was made under section 254(2) to correct the apparent mistake, aligning with the High Court&#039;s ruling and emphasizing its binding nature. The issue was deemed non-debatable post the High Court&#039;s decision, leading to the rectification and partial allowance of the appeal.</description>
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