Rectification u/s 254 - non discussion of case law relied upon - it is not necessary for Court/Tribunal...

Rectification u/s 254 - non discussion of case law relied upon - it is not necessary for Court/Tribunal to discuss the case relied in the order as long the larger ratio rendered by the courts is not in conformity with the facts of the present case - assessee failed to make out a case of mistakes apparent on record - no rectification .....

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