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Showing contexts for: turnover decrease in S.K.Jain, Bhopal vs Assessee on 16 April, 2013Matching Fragments
contracted work.
f) It is a matter of common knowledge that if the proportion of low margin business increases, then the overall profitability decreases and vice versa.
g) The amount of turnover during the year under consideration is highest in comparison to the preceding years. The increase in the amount of turnover itself justifies reduction in overall margin.
h) With overall net profit rate of 5.75%, the net profit works out to Rs.9,35,43,923/- which is more than the amount of net profit declared by the appellant in the last year at Rs.9,30,05,594/-."