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2023 (7) TMI 563 - AT - Income TaxOn-money receipts - undisclosed receipts - Net profit estimation - HELD THAT:- As relying on Jay Builder [2012 (12) TMI 1194 - GUJARAT HIGH COURT] we decide the issue directing the AO to estimate the addition to 15% of on-money receipt as upon quashing the order passed by the CIT(A). Appeal of the assessee is partly allowed.
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