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2019 (5) TMI 1423 - ITAT MUMBAIRectification u/s 254 - Computation of disallowance u/s 14A - Hon’ble Bench has held that the investment in art gallery and in subsidiary company should be excluded but has not mentioned about the exclusion of shares held as stock in trade, therefore, there is a mistake apparent on record, hence, the order required to be rectified to this extent that the share held as stock in trade required to be excluded while calculating the disallowance u/s 80D(2)(iii) - HELD THAT:- On appraisal of the finding, we noticed that the matter of controversy has been adjudicated on merits. Any change on merits nowhere comes with the provisions u/s 254(2) of the Act, 1961. Moreover, required rectification would tantamount review of the appeal which is not permissible in accordance with law. Taking into account, all the facts and circumstances, we are of the view that the present miscellaneous application nowhere deserves to be allowed, therefore, we dismissed the miscellaneous application
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