Taxpayer's Deduction Claim Denied; Application for Rectification u/s 154 Rejected Due to Lack of Apparent Mistake.

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....Deduction u/s.80GGA/35(1) denied - filing of an application u/s 154 for rectification of mistake to make alternate claim u/s 35(1)(i)/(ii) as an alternate claim - the issue cannot be rectified under the provisions of Section 154 as it is not a mistake apparent from record - AT....