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1996 (3) TMI 180 - ITAT JAIPURExtract: .......ssessee did not dispute the application of s. 145. The AO had applied a net profit rate of 10 which was retained by the learned CIT(A). Considering the various fact and circumstances, in our opinion, application of a net profit rate of 8 would meet the ends of justice and hence, we direct accordingly. 8. In the result, the appeal is partly allowed.
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