Assessing Officer Unjustified in Labeling Rs. 12,440,567 as Unexplained Income u/s 10A Despite High Profit Margins.

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....Deduction u/s. 10A - Incomes of unexplained nature - High Profit - No doubt, high profitability may give rise to suspicion but suspicion alone is not sufficient - AO was not justified in treating the some of Rs.12440567/- as incomes of unexplained nature.... - AT....