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1985 (12) TMI 74 - ITAT BANGALOREExtract: .......t leaves us the question of the estimated income from the arrack business which has not been shown to be unreasonable considering the turnover, kist paid and the increase in the selling price during the year. Hence, we confirm the addition. 8. In the result, both the appeals of the revenue and the cross-objection of the assessee are partly allowed.
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