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2005 (10) TMI 208 - AT - Income TaxExtract: ....... as finally assessed should not fall below the presumptive amount of 8 per cent (of the relevant turnover). The assessee shall have opportunity to advance its case before the Assessing Officer. We direct accordingly. 15. Ground No. 7 being general in nature, does not warrant any specific adjudication. 6. In the result, the appeal is partly allowed.
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