https://www.taxtmi.com/caselaws?id=68174 The tribunal partially allowed the appeal, accepting the appellant's results for the transportation contract and adjusting the net profit rate for the PHED contract. The judgment emphasized the importance of considering operational nuances and commercial practices in assessing income under section 145. en-us Mon, 04 Mar 1996 00:00:00 +0530 Thu, 17 Mar 2011 14:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68174 The tribunal partially allowed the appeal, accepting the appellant's results for the transportation contract and adjusting the net profit rate for the PHED contract. The judgment emphasized the importance of considering operational nuances and commercial practices in assessing income under section 145. Case-Laws Income Tax Mon, 04 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68174