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1981 (12) TMI 57 - ITAT CALCUTTA-EExtract: ....... which the ITO enhanced the rate to 6.3 in the first case and 3.6 in the second case. In the assessee s case, the rate disclosed by the assessee itself was 8-1/2 , which was much higher than the rate adopted in the other cases. The assessee s disclosed result, therefore, should have been accepted. 6. In the result, the assessee s appeal is allowed.
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