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Dcit, Circle-7,, Pune vs Tetra Pak India Pvt. Ltd.,, Pune on 24 May, 2019

Appellate Tribunal have no authority to add a new item to the turnover and include therein what was not before the assessing authority for that ... with their order. In the normal cases this would result in the decrease of the tax liability of the appellant. The second proviso

which his aforesaid gross turnover exceeds rupees one crore. (4) No dealer shall realise from his purchaser the turnover tax payable by him under this ... nature described in Sub-section (2) being imposed, increased, decreased or remitted in respect of any goods after the making of any contract

turnover. She stated that in financial year 2020-21, the petitioner had itself projected a rise of more than 77.85% in the turnover ... dated 31st July, 2020 to contend that there had been a drastic decrease in the profit before tax as a percentage of Gross Revenue

from the evidence referred to above, we are unable to correlate his decrease in business to his injury. We have not been able to appreciate ... injury to the plaintiff's fore-arm is responsible for the decrease in his business. It appears to us that Ankola is a growing town

fail. The petitioners projected their case as if that 3% of the turnover of the concerned shop is fixed as the licence fee for every ... careful reading of the tender conditions, it is clear that the turnover for the month of October, 2017 is being taken for consideration for calculating

expenditure, which becomes the liability and cannot be met with by the turnover achieved by a unit, the unit cannot be forced to continue ... detailed report by categorically opining that the production in the factory had decreased and the undertaking had been incurring heavy losses. The government has given

same is rejected by rejecting the explanation of the assessee for decrease in the gross profit rate disclosed in the books of account, has made ... adopting a higher gross profit rate on the turnover disclosed by the assessee. The Commissioner of Income-tax (Appeals) accepted the explanation furnished

State Act defines "turnover" and Section 2(r) defines "taxable turnover" ascertainable after deduction therefrom the sale price and amount ... however, provides that in contracts of sale, amount of increased or decreased taxes can be added to or deducted from the contract price

applicant is not entitled for compensation for any increase or decrease in the quantities of work or alterations in design, character etc., as also ... continuation of overheads and establishment charges, loss due to less business turnover and incidental and contingent expenses in chasing the final bill arc outside