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    Income Tax

    Addition on account of fall in GP - The AO has not invoked...

    AO's Failure to Invoke Section 145(3) Invalidates Use of Decreased Gross Profit Rate for Application.

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    Income TaxOctober 14, 2014Case LawsAT

    Addition on account of fall in GP - The AO has not invoked section 145(3) in its terms - Therefore, fall in G.P. rate cannot be made a reason for involving section 145(3) - AT

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