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    <title>2017 (7) TMI 1380 - ITAT JAIPUR</title>
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    <description>The Tribunal upheld the rejection of the books of accounts and directed the AO to apply a G.P. rate of 13.58%. The disallowance under Section 40(a)(ia) and the addition under Section 69A were remanded to the AO for further examination. The appeals were disposed of with these directions.</description>
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