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2005 (2) TMI 494 - AT - Income TaxExtract: ....... defect whatsoever was pointed out, thus there was no reason before the Assessing Officer for rejecting the book results and thereby estimating the profit merely by comparing the assessee s G.P. rate. M/s. Gayatri Bullion, which was standing entirely on different footings than the assessee. 17. In the result, the appeal of the Revenue is dismissed.
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