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DCIT vs. Siddhi Construction Asst.Year - 2013-14 As such, we note that the turnover of the assessee in the subsequent assessment year has increased by the amount of Rs. 2 crores in comparison to the year under consideration. Generally, when the turnover of the assessee increases than the margin decreases, it is because it is assumed that the assessee to achieve a higher amount of turnover has compromised with his profit margin. But in the case on hand, we find that the turnover of the assessee has increased in the subsequent year along with the higher profit margin. Therefore in such circumstances, we are of the view that the higher margin declared by the assessee in the subsequent assessment year should be used as guidance for determining the rate of profit for the year under consideration. It is because the facts for both the years are common subject to the difference in the minor turnover. Accordingly, considering the facts and circumstances, we are inclined to estimate the net profit of the assessee at the rate of 5.75% of the gross receipts before the amount of remuneration and interest to the partners in the interest of justice and fair play. Hence the ground of appeal of the Revenue is partly allowed.