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
Devki Devi Foundation, New Delhi vs Dit (Exemptions), New Delhi on 22 October, 2019
IN
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
segment of the assessee was enhanced by about
127% whereas the overall turnover in manufacturing segment
had gone down by 50%. It was further submitted ... assessee incurred substantial losses due to
lower capacity utilization and a substantial decrease in its Sales.
26 ITA no. 1790, 1201/Del/2014
then it raises rapidly,
stays there for a while and then it decreases more rapidly. Thus trade pattern makes a bell
shape. Apart from that ... share movement pattern. Almost all the
companies have no fixed asset, no turnover, no profitability and they did not pay taxes. It
shows that these
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
fixed assets, stating that
the ratio of such intangibles to its turnover is around 5% only, which is
not material enough for influencing the pricing ... performance of the company, contrary to
which, the profitability has only decreased in the F.Y 2009-10 as
compared
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 ... 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
range and rises rapidly, stays there for a while and then decreases rapidly. This
makes a bell shaped pattern. The A.O. of his order ... financial credentials as the company concerned has
almost no fixed asset, no turnover, no profitability and do not pay taxes. Hence, such
companies were designed
range and rises rapidly, stays there for a
while and then decreases rapidly. This makes a bell shaped pattern. The A.O. of his
order ... rang and rises rapidly, stays there for awhile and then decreases rapidly. This makes
a bell shaped pattern. The AO of his order has demonstrated
