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1937 (6) TMI 11 - HC - Income TaxExtract: .......evidence justifying the rejection of the accounts and justifying the fixing of the sales at ₹ 1,50,000 and applying a flat rate of ₹ 15 per cent profits under Sec. 23(3) of the Indian Income-tax Act. I would, therefore, dismiss this application but leave the parties to bear their own costs. TEK CHAND, J.--I agree. Application dismissed.
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