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2011 (6) TMI 966 - ITAT AMRITSARExtract: ....... material on record. However, in the interest of justice, we consider it fair and reasonable to restrict the addition to 1.5% of the said gross receipts. In view of the above, the appeal of the assessee is partly allowed. 10. In the result, the appeal filed by the assessee is partly allowed. Decision pronounced in the open court on 15th June, 2011.
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