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2019 (4) TMI 295 - HC - Income TaxDisallowance u/s 14A - ITAT replacing the words “such expenditure” by “such investment” in relation to the disallowance - HELD THAT:- The change was brought about “on appreciation of the facts” and it was accordingly recorded that the mistake pointed out by the assessee was correct, in turn leading to the correction as aforesaid. This is purely a question of fact and does not involve any question of law, much less any 'substantial question of law'. Since no other question/ground is raised, we are of the view that there is no substantial question of law as envisaged under Section 260A of the I.T. Act to call for interference of this Court.
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