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1978 (6) TMI 65 - ITAT BOMBAY-DExtract: .......ome ought not to have been disallowed by the ITO under s. 143(1) and the disallowance in clear contravention of the provisions of law, is itself a mistake apparent from the record which can be rectified under s. 154 of the Act. In view of above, we confirm the order of the AAC 6. In the result both the Departmental appeals fail and stand dismissed.
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