rate
was prejudicially decrease in the present year but
the turnover has increased and therefore, the same
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recurring expenditure of employees' salary and decrease in the
business turnover due to severe private sector competition are some of the
reasons for financial
recurring expenditure of employees' salary and decrease in the
business turnover due to severe private sector competition are some of the
reasons for financial
store inventory, creation of time utility,
efficient accessibility increasing turnover, better produce
process, to decrease shrinkage and optional safety.
Besides, importance of warehouse
instant case, the issue is with regard to the term
"Total turnover".
6. The assessee is a manufacturer and exporter of stainless
steel ... that if the total turnover increases,
the advantage which the assessee would get under Section
80HHC would decrease because the amount deductible
substantially depends upon
some times it increases and some times it decreases. The details of turnover from the year 2018-19 to 2023-24 has also been filed
assessee was not including the sale proceeds of scrap in the total turnover but was showing the same separately in the profit and loss account ... that if the total turnover increases, the advantage which the assessee would get under section 80HHC would decrease because the amount deductible substantially depends upon
assessee was not including the sale proceeds of scrap in the total turnover but was showing the same separately in the profit and loss account ... that if the total turnover increases, the advantage which the assessee would get under section 80HHC would decrease because the amount deductible substantially depends upon
given note in its report that the turnover for the year ended on 31st March 2002 has decreased marginally by about 25%, however the same
proceeds
from the scrap should have been included in the "total
turnover" as the respondent - assessee was also selling
scrap and that ... that if the total turnover
increases, the advantage which the assessee would get
under Section 80HHC would decrease because the
amount deductible substantially depends upon
