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2008 (3) TMI 252 - HC - Income TaxWhether the order of the ITAT is perverse as the ITAT has failed to appreciate the fact that the CIT(A) restricted the food cost ratio to 55 % only on conjectures and surmises and without any evidence, whereas the Assessing Officer had based its order on the basis of results of 16 hotels/restaurants – similar question of law on similar facts was raised by the Revenue has been dismissed by this Court in similar matter – hence no question of law arises in this appeal for our determination
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