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2013 (11) TMI 1606 - AT - Income TaxG.P. rate adoption - Held that:- Thought average rate of g.p. in the case of assessee being 4.9% still, the g.p. rate of 3.61% earned in the case of Krishan Kumar [2012 (9) TMI 548 - ITAT, DELHI] is justifiable.
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