provided for
Commission rate in case of GSA agreements generally
decreases as the turnover increases This is because the cost
incurred by the agent does ... that the commission rate in case
of GSA agreements generally decreases when the turnover
increases and this is because the cost incurred by the agent
rate
was prejudicially decrease in the present year but
the turnover has increased and therefore, the same
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turnover, gross profit
& its % for three previous years along with reasons
for fall/fluctuation in GP/ GP Rate, including
justification for increase/ decrease ... Return filed with
VAT Deptt. If there is any difference in the turnover VAT Return for Sales filed 491-591
reported
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
M/S. Acer India Pvt Ltd, Bengaluru vs Assistant Commissioner Of Income Tax, ... on 31
lower level of
the turnover and he has not fixed the upper turnover filter
limit looking to the turnover of the assessee. In this
regard ... submitted that application of turnover filter is
a relevant criterion in choosing comparable companies.
The difference in the scale of operations has a direct
impact
additional chamber was taken on hire.
The processing of meat has slightly decreased at
Muzaffarnagar but the firm had to maintain an adequate
level ... availability of space
in ships to the required destinations. The turnover cannot
form the basis of requirement of preservation facilities.
There may be times when
crores turnover filter. The Ld.AR filed the following details in
respect of the comparables for which the upper turnover filter
has not been applied ... upper limit on the turnover while selecting the companies
comparable. In this regard, it is submitted that application of
turnover filter is relevant criterion
work in progress or addition
made to fixed assets, Mismatch in sales turnover reported in audit report and
4426.Del.2018
M/s Modern Paper ... shown total turnover of Rs. 336,61,83,231/- thereby having a Gross Profit of
23.8% as compared to the total turnover
Amd India Private Limited, Bengaluru vs Acit, Circle-1(1)(1), Bangalore on 26 June
