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2006 (4) TMI 580 - AT - Income TaxExtract: .......nt of the freight receipts, union fee and collection from Truck Operators. The assessee would not be entitled to any deduction for the expenses as the income is directed to be computed by applying net profit rate of 3 per cent. These grounds of appeals are treated as partly allowed. In the result, the appeal filed by the assessee is partly allowed.
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