price minus all general\nexpenses which were attributable to the sales. Therefore, it is not\nreasonable to say that unreasonably the profit was escalated. The\nITA Nos.1402 & 1663/Chny/2024 (AY 2019-20)\nM/s. Ashok Leyland Ltd.\n:: 41 ::\ndifference between the two percentages of profit, i.e. about 28%\n(G.P. - N.P.) thus represented the expenditure which could be said