Tribunal Rules No Extra Profits Added to Taxable Turnover; Service Charges Already Included for Member-Benefit Business.

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....Addition towards non-existing profits - Tribunal has included the value of goods, loading and unloading charges, railway freight as also the service charges received in turnover - Once the modus operandi of the assessee's business has been accepted and held that Societies were running for the benefit for their members and service charges had been included in the taxable turnover - no addition on presumptive basis permissible....