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2000 (8) TMI 258 - AT - Income TaxExtract: .......h, we are of the view that net profit rate was rightly applied on the amount of sales-tax and royalty also as part of the contract receipts while computing the income. Therefore, the order of the CIT(A) on this issue is upheld and this ground of the assessee is dismissed. 9. In the result, the assessee s appeal is partly allowed as indicated above.
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