This document summarizes a tax appeal case in India. [1] The appeal was filed by the assessee (taxpayer) against an order from the Commissioner of Income Tax Appeals regarding the application of a net profit rate to the assessee's accounts. [2] The Tribunal modified its prior order in a similar case to allow the deduction of interest paid to third parties when applying the net profit rate to the assessee's accounts under section 145(3) of the Income Tax Act. [3] As a result, the Tribunal partly allowed the assessee's appeal by allowing the deduction of interest paid to third parties.