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       Year                  Sales        Operating Margins
       FY 2003-04         Rs.9,917,965                  1.34%
       FY 2004-05        Rs.23,963,134             (-) 13.92%
       FY 2005-06        Rs.47,065,140                  5.05%
       FY 2006-07        Rs.29,776,679                  0.67%

8.3. If we peruse the above Table, it becomes evident that there is no negative phase of this company either in terms of turnover or operating profit margin. Whereas its turnover for the financial year 2004-05 stood at Rs.2.39 crore, it increased to Rs.4.70 crore in the Financial year 2005-06 and came down to Rs.2.97 crore in the previous year relevant to the assessment year under consideration. Similar is the position regarding operating margins of this company which was at a loss of 13.92% for the financial year 2004-05; such loss got converted into profit at 5.04% during the Financial year 2005-06 and to 0.67% for the year under consideration. We are unable to find any negative phase of economic cycle of this company which is, in fact, in sync with the increase and decrease of the assessee's turnover and profitability in the earlier two years vis-à-vis the year under consideration as has been noticed by the ld. CIT(A) on page 8 of the impugned order. Under these circumstances, we are of the opinion that the view taken by the ld. CIT(A) in ordering the inclusion of this company cannot be interfered with. We, therefore, uphold the same and dismiss the ground taken by the Revenue.