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<h1>Appeal Success: Lower Gross Profit Rate Applied, Assessee Granted Relief</h1> The appeal by a liquor contractor for the assessment year 1974-75 resulted in the Appellate Tribunal applying a lower gross profit rate, leading to relief ... - The appeal was filed by a liquor contractor for the assessment year 1974-75. The Income Tax Officer estimated sales at Rs. 9,60,000 with a gross profit rate of 12.5%, resulting in an addition of Rs. 37,560. The Appellate Tribunal applied a gross profit rate of 9% on estimated sales of Rs. 9,60,000, providing relief to the assessee. The appeal was allowed in part. (Case: Appellate Tribunal ITAT BOMBAY-B, Citation: 1980 (6) TMI 48 - ITAT BOMBAY-B)
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