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defendant illegally decreased the plaintiff's credit limited to Rs.1.5 lacs which resulted into a negative impact on the turnover

erred in not allowing adjustments on account of the increase and decrease of capital in the relevant chargeable accounting period. The assessee added that ... worked out by the application of a rate to the turnover. I am, thus, unable to allow this contention." Aggrieved, the assessee carried appeals

from its investments in developing the value of a trademark from its turnover and market share where it has a long-term contract of sole distribution ... additional return from the owner of the trademark, perhaps through a decrease in the purchase price of the product or a reduction in royalty rate

goods for purposes of assessment is required to be increased or decreased is a question that relates directly and proximately to the value of goods ... belonged to M/s. Christine Hoden (I) Pvt. Ltd. and since the turnover of M/s. Christine Hoden (I) Pvt. Ltd., had crossed two crores

decrease. Therefore, increase in absolute terms does not give the entire picture. It requires a deeper analysis. Furthermore, the yearly figures of turnover given

excluding export turnover amounting to Rs.81,39,65,243/- in respect of export oriented unit (EOU) from export turnover of the appellant while calculating ... facts while confirming the decision of assessing officer for decreasing profits exempted under section 10B of the EOU's in as much

M/S. Schneider Electric It Business ... vs Joint Commissioner Of Income Tax, Ltu, ... on 30

Acit, New Delhi vs Sh. Ashok Mittal, New Delhi on 30 October, 2017 IN THE

Vedanta Ltd (Earlier Known As Sterlite ... vs Acit, Circle- 26(1), New Delhi on 9

relating to allowance of deduction under s. 80HHC by considering the export turnover with reference to each category of goods and/or merchandise. With regard ... actual increase in this year neglecting such other items where there was decrease in the figure of export as compared to the last year