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Estimation of business income of owning fleet and operating as a transport contractor - 3 of the gross receipts as against 8 estimated by the AO - the past history in Assessee s case would not be the appropriate yardstick to estimate income. - Tri

Income Tax - Estimation of business income of owning fleet and operating as a transport contractor - @ 3% of the gross receipts as against 8% estimated by the AO - the past history in Assessee’s case .....

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