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1936 (6) TMI 12 - HC - Income TaxExtract: .......s produced by the assessee is, therefore, no higher than his mere word. We, therefore, hold that there was material justifying the rejection of the trading account of the applicant and for adding the sum of ₹ 6,000 as additional profits. The rate of the profits works out at .5 per cent. For the reasons given above we dismiss this application.
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