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2005 (9) TMI 73 - HC - Income TaxExtract: ....... made by the Commissioner of Income-tax (Appeals) and the Income-tax Appellate Tribunal in the sum of Rs. 2,71,104 by applying 25 per cent. rate of G.P. appears to be reasonable. In view of the above discussion, both the appeals are dismissed but with no order as to costs. A signed copy of this order be also kept in the record of I.T.A. No. 9/2001.
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