Accounts accepted; profit not estimated due to improved gross margins despite fall in export incentives. Lower authorities' order set aside.

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....Books of accounts accepted as maintained properly. Net profit not estimated by authorities as gross profit rate improved compared to previous year. Fall in net profit ratio attributed to decline in duty drawback and export incentives. Order of lower authorities set aside, directing acceptance of book results and deleting addition made. Assessee's appeal allowed by Appellate Tribunal.....