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2013 (11) TMI 1722 - AT - Income TaxExtract: .......n of bricks and applying the GP rate @ 22 per cent was not justified, accordingly, the same is deleted. For the aforesaid view, we are also fortified by the decision dt. 30th Aug., 2013 of this Bench of the Tribunal in the case Prince Udhyog (supra). 11. In the result, appeal of the Department is dismissed and the appeal of the assessee is allowed.
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