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2004 (11) TMI 279 - ITAT CHANDIGARHExtract: .......ansportation charges, then the profit shall be computed 8 per cent in respect of payments made for transportation charges and 5 per cent for the supply of the material. The AO shall decide the issue accordingly after giving reasonable opportunity of being heard to the assessee. 13. For statistical purposes, appeal of the assessee is partly allowed.
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