Tithes were only applicable to agricultural land, and only covered eligible properties of over one acre, and did not cover towns and villages, small houses and labourers cottages etc. Certain types of land usage were excluded, but the rules were not the same in all areas, in addition some locations were Tithe-free. I checked the list of townlands included under Ambrosetown on the Tithes and it doens seem to include any from Duncormick civil parish.. and no sign that I found of any of these under other nearby parishes (some parish boundaries changed by the time of the OS mapping and Griffiths).
I see a John Whelan in the parish on Griffith's valuation - is he one of your Whelans ?
His property seems to be in the town and at that time is described as 'House & small garden'
Edit to add : the Lewis entry for Ambrosetown shows that Tithe's amount to just over £138 for the parish, which is close to the amount shown on the summary of the Tithe records - see page 655, the Lewis entry for Duncormick/Duncormuck shows the amount for that parish as just over £300 ... so the there appears to be shortfall...