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9. From broad analysis of the financial data of the assessee as per the table referred above we find that assessee's investments in shares have increased from Rs.3.54 crores in FY 2002-03 to Rs.5.43 crores in FY 2005-06; whereas business turnover has drastically decreased from Rs.3 crores in FY 2002-03 to Rs.0.64 crores in FY 2005-06. We further observe that major portion of net profit which was flowing out of the business activities upto FY 2002-03 have shifted to the investments income so much so that in the year under appeal net profit of the assessee is Rs.0.44 crores which is equivalent to the other income and there is hardly any income from business activities.