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    <description>The Court dismissed the revenue&#039;s appeal challenging the reduction of the Gross Profit rate for the Assessment Year 1991-92, citing a previous similar case for the Assessment Year 1990-91 where the appeal was also dismissed. The Court found no substantial question of law, as the issues and reasoning were identical in both cases, leading to the dismissal of the appeal under Section 260A of the Income Tax Act.</description>
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      <description>The Court dismissed the revenue&#039;s appeal challenging the reduction of the Gross Profit rate for the Assessment Year 1991-92, citing a previous similar case for the Assessment Year 1990-91 where the appeal was also dismissed. The Court found no substantial question of law, as the issues and reasoning were identical in both cases, leading to the dismissal of the appeal under Section 260A of the Income Tax Act.</description>
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