ITANo.742/Ind/2018
Sanee Infrastructure Pvt. Ltd
percentage of decrease in turnover is not in consonance with the
percentage of decrease in cost ... minimum required enquiry was towards examining decrease
in turnover and the increase in cost of material consumption. The
details of sales made in the preceding
shows that the turnover of the
company has increased by more than 10%
whereas expenses incurred under these heads has
decreased by more than ... these are revenue: expenses, then with the
increase in turnover the same should also
increase/decrease proportionately not
irrationally.
5.6 In view of the above
financial cost which
increased from 4.91% of Turnover in A.Y. 2011-12 to
5.91% of Turnover in A.Y. 2012-13. The Long Term ... Fall in GP Ratio 3.08%
4.25%
Less: Decrease in Depreciation (-)0.04%
Less: Decrease in Other Expenses (-)0.25%
Net Profit Ratio
open market and not because the working capital cost increases or decreases the profit margin.
Hence we find no merit in this claim ... comparables are to be excluded.
(i) Infosys BPO Limited - where the turnover is Rs.1,312 Crores and has a global
brand value with
grounds of its
large scale of operation and clientele base having huge turnover
and having given huge amount to Tata Sons Ltd. towards brand ... which is a
mistake apparent from record thereby resulting in decrease in the
operating margin of the Appellant from 17.00% to 9.06%."
26. Keeping
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