Held that there was no change in the business activity of the assessee. Accordingly, the differential amount of gross profit was at.35 per cent. (average gross profit of last three years at 19.30 per cent.-current year gross profit at 18.95 per cent.) of the turnover and the Assessing Officer was to make an addition of Rs. 68,36,22,056 being.35 per cent. of Rs. 201,06,53,107 only. Likewise, for the assessment year 2011-12 the assessee had declared greater gross profit than in the earlier years. Accordingly, no addition was warranted in the given facts and circumstances.(AY.2005-06 to 2011-12)