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2014 (8) TMI 352 - HC - Income TaxRectification of order u/s 154 - Mistake apparent on record – Various marketing expenses - Held that:- If the Tribunal concludes that some point or issue which may be very debatable, but was not raised or argued before the Tribunal, then it cannot take note of the grievance of the Revenue - That would require it to conduct an exercise of going behind the entire order and record and find out whether it omitted from consideration certain vital factual material or statement or figures therein – thus, the conclusion recorded does not suffer from any perversity nor can be termed as vitiated by any error of law apparent on the face of the record enabling us to exercise our writ jurisdiction – Decided against Revenue.
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