2184731 - ABAP Upgrade: contradicting entry in MERGEPROF_BAS

ABAP Upgrade stops with such errors in

MRGPROFBAS.LOG

1 ETQ201 Entering upgrade-phase "MAIN_SWITCH/SUBMOD_SWITCH_KERNEL/SUBMOD_PROFCONVSTRUCT/MERGEPROF_BAS" ("20150624061538")
2 ETQ367 Connect variables are set for standard instance access
4 ETQ399 System-nr = '01', GwService = 'sapgw01' Client = '000'
1 ETQ206 Executing pre-phase DB specific actions.
1 ETQ200 Executing actual phase 'MAIN_SWITCH/SUBMOD_SWITCH_KERNEL/SUBMOD_PROFCONVSTRUCT/MERGEPROF_BAS'.
1 ETQ399 Phase arguments:
2 ETQ399 Arg[0] = 'MERGE;REMOVE_STARTPROFILE'
1 ETQ399 Executing action 'MERGE'
2 ETQ399 Merging profile '\\WSAPDBQ101\sapmnt\BQ1\SYS\profile\START_DVEBMGS01_WSAPDBQ101' into '\\WSAPDBQ101\sapmnt\BQ1\SYS\profile\BQ1_DVEBMGS01_WSAPDBQ101'
2WETQ399 File '\\WSAPDBQ101\sapmnt\BQ1\SYS\profile\BQ1_DVEBMGS01_WSAPDBQ101' l. 56: Found duplicate entry for 'login/accept_sso2_ticket' within same profile!
2WETQ399 File '\\WSAPDBQ101\sapmnt\BQ1\SYS\profile\BQ1_DVEBMGS01_WSAPDBQ101' l. 57: Found duplicate entry for 'login/create_sso2_ticket' within same profile!
2EETQ399 Found contradicting entry for 'Start_Program_02': 'local $(_MS) pf=$(DIR_PROFILE)$(DIR_SEP)BQ1_DVEBMGS01_WSAPDBQ101' != 'local $(_DW) pf=$(_PF)'!
2EETQ399 Found contradicting entry for 'Start_Program_03': 'local $(_EN) pf=$(DIR_PROFILE)$(DIR_SEP)BQ1_DVEBMGS01_WSAPDBQ101' != 'local $(_IG) -mode=profile pf=$(_PF)'!
4 ETQ010 Date & Time: 20150624061538  
1EETQ399 Last error code set is: Found contradicting entry for 'Start_Program_03': 'local $(_EN) pf=$(DIR_PROFILE)$(DIR_SEP)BQ1_DVEBMGS01_WSAPDBQ101' != 'local $(_IG) -mode=profile pf=$(_PF)'
1EETQ203 Upgrade phase "MERGEPROF_BAS" aborted with errors ("20150624061538")

KBA , BC-UPG-TLS-TLA , Upgrade tools for ABAP , Problem