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1993 (3) TMI 26 - HC - Income TaxExtract: ....... Moreover, the Tribunal s finding that the assessee s rate of gross profit is below the market rate which is ten per cent. is a finding of fact which the assessee has not challenged. For the reasons aforesaid, we answer this question in the affirmative and in favour of the Revenue. There will be no order as to costs. NURE ALAM CHOWDHURY J.-I agree.
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