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5.7. The ld. AR further contended that the income was estimated from trading business, Provisions of Sec.44AF which pertain to income from retail business prescribed net profit rate of 5% as reasonable or fair for estimation of income. In case of low turnover, net profit margin is higher. However, when business volume or turnover increases profit margins record reduction because in such cases more profit is earned from higher volumes by charging less net profit margins. When volume or turnover progressively increases then net profit rate decreases. This is an universally known commercial truth. The ld CIT(A) refused to apply net profit of 5% prescribed in Sec. 44AF on the ground that the assessee did not bring on record any comparative case establishing gross profit rate in the similar line of business in case of any other assessee.