Assessing Officer Rejects Book Results u/s 145(3), Applies 10% Net Profit Rate Due to Defects.

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....Rejection of book result U/s 145(3) - AO estimated the N.P. rate @ 10% - . The defects pointed out by the AO are sufficient to reject the book result addition @ 6% net profit subject to interest and remuneration to the partners to be made - AT....