1976 (3) TMI 81

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....ant herein. The appellant is a firm carrying on business in manufacture and sale of dhalls. For the relevant asst. yr. 1971-72, the appellant accounted for an yield of 73.8 per cent, in redgram dhall as against 74.5 per cent shown in the previous year. In the absence of regular outrun registers, etc., the ITO estimated the yield of dhall at 75 per cent. In doing so, the deficit yield worked out to....