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2011 (1) TMI 54 - AT - Income TaxRectification of mistake - oversight of a fact - failure of the Tribunal to consider an argument advanced by either party for arriving at a conclusion, not an error apparent on the record, although it may be an error of judgment - mere fact that the Tribunal had not allowed a deduction, even if the conclusion is wrong, will be no ground for moving an application under section 254(2) of the Act - no apparent mistake in the order therefore, application dismissed
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