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    <title>Gold Commission Agent&#039;s Profit Estimate Upheld at 3.5% Due to Lack of Evidence; No Legal Issues Found.</title>
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    <description>Best judgment assessment - dealing in gold as commission agent - Estimate of Profit Ratio - In the absence of any evidence placed by the Assessee, he cannot simply contend that Estimate of Income at 3.5% is unreasonable or perverse - The three authorities below have consistently upheld the said &#039;Ratio of Profit&#039; - no Substantial Question of Law arise</description>
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