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1984 (6) TMI 62 - ITAT AHMEDABAD-AExtract: .......ofit/loss is considered for rate purposes, as the companies are taxed at a flat rate. In this view of the matter, we direct the ITO not to include Rs. 3,71,552 in the total income of the assessee and modify the assessment accordingly. 15. This para is not reproduced here as it involves a minor issue. 16. In the result, the appeal is partly allowed.
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