2011 (11) TMI 764

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.... 1. Whether the ITAT was justified in deleting the additions made by the Assessing Officer by estimating the additional gross profit at 4.9%, is the question raised in this Appeal. 2. The finding of fact recorded by the ITAT in para12 of its judgment is that the Assessing Officer compared profits of the assessee with the comparable cases in the market where the profits of persons engaged in ex....