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1997 (9) TMI 169 - AT - Income TaxExtract: .......he immediate past and future, completed by applying a net profit rate. 12. I, therefore, agree with the view taken by the ld. Accountant Member and answer the point of difference accordingly. 13. The matter will now go back to the regular Bench for disposal of the case in accordance with the provisions of section 255(4) of the Income-tax Act, 1961.
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