https://www.taxtmi.com/caselaws?id=37345 Failure to file the certified copy of the appellate order with the memorandum rendered the appeal defective and incomplete until the defect was cured; as no condonation was sought or obtained, the appeal was treated as time-barred. In estimating a contractor's income, the profit rate may be applied to gross receipts including the value of materials supplied by the contractee where the facts justify that treatment. On the facts noted, the absence of stock records, rejection of books, and the mixed nature of the contracts supported the inclusion of the Government-supplied materials, and the approach was not found perverse. en-us Fri, 26 Aug 1977 00:00:00 +0530 Mon, 29 Mar 2010 11:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37345 Failure to file the certified copy of the appellate order with the memorandum rendered the appeal defective and incomplete until the defect was cured; as no condonation was sought or obtained, the appeal was treated as time-barred. In estimating a contractor's income, the profit rate may be applied to gross receipts including the value of materials supplied by the contractee where the facts justify that treatment. On the facts noted, the absence of stock records, rejection of books, and the mixed nature of the contracts supported the inclusion of the Government-supplied materials, and the approach was not found perverse. Case-Laws Income Tax Fri, 26 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37345