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2002 (9) TMI 438 - CEGAT, MUMBAIExtract: .......em No. 3 profit is shown as including shrinkage etc. No attempt as has been made by the Revenue to find out whether the shrinkage 4.26 percentage will not be covered by the 10 percentage added as profit. In view of the above, we find no reason to interfere with the order passed by the Commissioner (Appeals). The appeal, therefore, stands dismissed.
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