/usr/share/lintian/overrides/libical-parser-perl is in libical-parser-perl 1.21-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | # verbatim copy of an email from upstream
libical-parser-perl: spelling-error-in-copyright suprised surprised
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