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1981 (12) TMI 48 - ITAT BOMBAY-CExtract: .......ails had come to the conclusion that the assessee had shown the proper gross profit. In view of this fact and in the absence of any material so controvert the position which was placed before the Commr.(A) we are of the view that the decision reached by the Commr. (A) does not call for any interference. 10. In the result, the appeals are dismissed.
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