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1982 (2) TMI 139 - AT - Income TaxExtract: .......of assessee firm for asst. yr. 1977-78. The ITO in that case accepted the declared G.P. rate of 28 . Department does not suggest that there was any feature to distinguish the two comparative cases. That being the position and for other reasons mentioned above, the G.P. addition cannot be sustained. The same is hereby deleted. The Appeal is allowed.
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