Assessee-firm claimed deduction under section 80-IC.  Assessing Officer denied claim of assessee on ground that there were various anomalies in financial transactions of assessee and profits of assessee-firm were not genuine.CIT (A) held that  the assessee would be eligible for deduction under section 80-IC  however  by invoking section 145(3) and estimated gross profit at 40 per cent of total turnover for allowability of deduction under section 80-IC as against gross profit rate disclosed by assessee at 57.01 per cent and taxed difference of 17.01 per cent on gross turnover as income from other sources-It was noted that Commissioner referred to various charts depicting profitability of assessee-firm in preceding years with other related concerns operating in same field and same area. On appeal Tribunal held that   since CIT(A) conducted detailed enquiry which remained uncontroverted by assessee, conditional allowing of section 80-IC taking 40 per cent GP rate and charging difference of profit on gross turnover as income from other sources was to be allowed. (AY. 2013-14 to 2015-16)