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2013 (8) TMI 1075 - AT - Income TaxExtract: .......erification of the facts for allowing deduction in terms of directions as contained in para 10 above on the average net profit rate of 10.5 on admitted contract receipts. 15. In the result, assessee’s appeal is partly allowed for statistical purposes and that of revenue stands dismissed. The order is pronounced in the open court on 20.8.2013.
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