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1983 (12) TMI 111 - ITAT HYDERABAD-AExtract: ....... He did not, however, indicate the basis of his observations. Since we are remitting the other matter in the preceding paragraph to the ITO, we will remit the question of estimate of rate of profit also for these two years to the ITO for fresh consideration in accordance with law. 10. The appeals will be treated as allowed for statistical purposes.
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