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1996 (2) TMI 191 - ITAT PUNEExtract: .......in sub-section (4) is otherwise attracted a claim cannot succeed even if it falls within the ambit of clause (b) of sub-section (1) of section 32AB. We thus find that there is no mistake -- apparent or other -- from the record so as to call for the rectification of the appellate order. This application thus has no merit and is, therefore, rejected.
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