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2008 (9) TMI 194 - HC - Income TaxROM application – tribunal restored the order of AO of madding additions on account of entries relating to trade credits - Application for rectification before the Tribunal u/s 254(2) dismissed on ground that it amounts to review – held that rectification is confined to correction of mistake apparent on the face of record and not a mistake with regard to debatable questions – tribunal rightly dismissed the application filed by assessee
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