Court Upholds 50% Profit Margin Deduction for Assessee-Firm u/s 80-IB(10), Cites Proper Accounting Records.

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....Deduction u/s 80-IB(10) - When the book result discloses the profit at 50%, the Revenue cannot doubt that the profit was exorbitant or improbable one - The profit generated by the assessee-firm is supported by the books of account maintained in the regular course of business activity.....