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High Court Supports Revision u/s 263; ITAT Did Not Verify Assessing Officer's Profit Attribution Method's Legality.

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....Revision u/s 263 - ITAT failed to record anywhere that the method, that was adopted by the Assessing Officer to attribute profit of the assessee, is recognised by any law in India. This aspect of the matter goes to the root - revision upheld - HC....

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