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Gross Profit Rate Reduced from 20.89% to 8.50% Due to Uncontrollable Non-Production of Accounts Books by Taxpayer.

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....Reduction of rate of gross profit from 20.89% adopted in assessment to 8.15% of turnover - Non production of books of accounts was beyond the control of the assessee - gross profits declared by the assessee should be taken at 8.50% which would meet the ends of justice - AT....