sale.
3.7 The franchises and distributors are entitled to commissions
not only on the sales made by them, but also commission for the
sales made ... Potential
comprising of i) Retail Sales Margin ii) Commission for
Direct/Own Sales iii) Commission on account of Sales made by
others down the line
selecting itself as the tested party wherein it benchmarked the PLI (OP /
Sales) using Transaction Net Margin Method (TNMM). The benchmarking was done ... also accepted the TNMM as the MAM and the PLI of OP / Sales as chosen by the
assessee. With regard to the benchmarking done
finally selected the following comparables with OP/sales
PLI as under:
Name Company Sales FY OP/Sales
ended
Aaren Initiative Outdoor 30.49 200503 0.03
Advertising ... length price is determined as under-
PLI of the comparables (OP/Sales) =13.2%
Total sales for advertisement segment
as per the audited account (controlled segment
information on manufacture and sale of products and
know how ranging from 3% of net sales and 5% of export sales along with lump ... assessee is OP/TC whereas, the ld CIT(A) has
adopted the PLI of OP/Sales. Further, the assessee has shown that it has benefitted
page 3 of TPO order)
Particulars
No of comparables
6
Mean OP/Sales margin of comparables companies
8.74%
Appellant's margin
9.64%
Further ... benchmarking analysis. Thereafter, the Ld TPO calculated the entity wide OP/Sales of the Appellant to be -4.52%. The entity wide calculation of the OP
Agahr Group Co.Op.Cotton Sale Ginning & ... vs Uttar Gujarat Vij Company Ltd. & on 12 June, 2017
Author: N.V.Anjaria
Bench ... India or any order made thereunder ?
==========================================================
AGAHR GROUP CO.OP.COTTON SALE GINNING & PRESSING
SOC.LTD.....Petitioner(s)
Versus
UTTAR GUJARAT VIJ COMPANY
agreement of sale with some grace period. Having agreed to purchase the above flats, Complainants entered into Agreement of sale with the Opposite party ... tripartite agreement was also executed by the Complainants and Ops. The agreement of sale provides reference to arbitration. The learned counsel for the opposite parties
agreement of sale with some grace period. Having agreed to purchase the above flats, Complainants entered into Agreement of sale with the Opposite party ... tripartite agreement was also executed by the Complainants and Ops. The agreement of sale provides reference to arbitration. The learned counsel for the opposite parties
agreement of sale with some grace period. Having agreed to purchase the above flats, Complainants entered into Agreement of sale with the Opposite party ... tripartite agreement was also executed by the Complainants and Ops. The agreement of sale provides reference to arbitration. The learned counsel for the opposite parties
agreement of sale with some grace period. Having agreed to purchase the above flats, Complainants entered into Agreement of sale with the Opposite party ... tripartite agreement was also executed by the Complainants and Ops. The agreement of sale provides reference to arbitration. The learned counsel for the opposite parties
