B.S. AHUJA, J.M.: assessee is Irrigation contractor and he had shown income from contract business at 6 per cent which ITO has estimated at 10 per cent and AAC has upheld that order. It is urged before me that assessee is working in interior of Mandla District, which is full of forests and, on that account, it is not possible to earn same income in interior of District as can be earned in places more easily accessible. Therefore, his contention is that rate of 10 per cent applied is on high side. ld. Departmental Representative supports order of AAC. In my opinion, looking to facts of case, estimate of income in this year should be made at 8 per cent. appeal is party allowed. *** K. MANI v. INCOME TAX OFFICER