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1993 (2) TMI 171 - ITAT PUNEExtract: .......T(A) on this point is reversed and the Surtax Officer is directed to treat the aforesaid amount as reserve. 9. In view of the clear position of law, there was no mistake apparent from record calling for rectification. Thus even otherwise the order of rectification made by the STO to this extent cannot stand. 10. In the result, the appeal is allowed
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