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1978 (6) TMI 63 - ITAT BANGALOREExtract: .......wn was only 30 per cent. It was in these circumstances that the Tribunal adopted a yield of 36 per cent. That case is, therefore, clearly distinguishable from the assessee s case and is distinguished from that case. In the circumstances, we see no infirmity whatever in the order of the AAC which is accordingly confirmed. 5. The appeal is dismissed.
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