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1994 (11) TMI 78 - HC - Income TaxExtract: ....... the circumstances of the case, the Income-tax Appellate Tribunal was justified in upholding the estimate of the profits despite the assessee maintaining accounts for his business ? Communicate a copy of this judgment under the seal of this court and the signature of the Registrar to the Income-tax Appellate Tribunal, Cochin Bench, for information.
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