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1981 (6) TMI 42 - ITAT AHMEDABAD-BExtract: ....... Tax on DM 136 at 40 per cent 56 Tax on DM 56 at 40 per cent 24 Tax on DM 24 at 40 per cent 12 Tax on DM 12 at 40 per cent 8 --------------- 54,348 --------------- The above is only illustrative to indicate that the method adopted by the ITO for grossing up requires reconsideration. 26. In the result, the appeals of the assessee are partly allowed.
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