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2009 (7) TMI 63 - PUNJAB AND HARYANA HIGH COURTDeemed Net Profit of 8% in view of section 44D - when the assessee failed to produce the account books as well as the requisite information in spite of repeated opportunities - The CIT(A) after appraising the factual position manifested by the books of account and other details led by the assessee was satisfied that the profit as declared by the assessee in the books of account was fair and proper – ITAT upheld the findings of CIT(A) – order of ITAT maintained.
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