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1978 (1) TMI 110 - ITAT PATNA-BExtract: .......verall gross profit of 10.04 per cent could not be said to be low, and accordingly the profit shown in mobil oil a/c. is accepted. 12. The assessee specifically did not press the other grounds of its appeal. The Income-tax Officer is directed to modify the assessment of the assessee and its partners. 13. In the result, the appeal is partly allowed.
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