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2008 (11) TMI 723 - HC - Income TaxExtract: .......be a question of fact unless, such an assessment is shown to be arbitrary or perverse. In the present case, it cannot be held that any substantial question of law arises. Assessment of 12 of net profit rate of contract receipt is not shown to be arbitrary or perverse. No substantial question of law arises for consideration. The appeal is dismissed.
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