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    <title>Sales Tax Refund Mismanaged in Income Estimation: Section 41 Misapplied by Assessing Officer in Net Profit Calculation.</title>
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    <description>Nature of the sales tax refund - Addition u/s 41 - Estimation of income where books of accounts have been rejected - AO was not correct in treating sales tax refund separately while determining the N.P rate - AT</description>
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