The Dy. CIT Versus M/s. Alidhara Texpro Engineers Pvt. Ltd. - Income Tax - ITAT Ahmedabad - Tri - Addition on account of fall in GP rate Held that - Following assessee s own case from A.Y. 2003-04 to 2006-07 - In view of the past records of the gross profit rate of the assessee The small variation in GP rate is considered while accepting books of accounts - Factually there was no fall in GP rate for the year under consideration During previous year the percentage of GP ratio was taken by i................................... Income Tax - Case Laws
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