exclusion.
17. The last comparable being Excel Infoways Ltd., where the
turnover is Rs.7.90. The contention of the learned AR that ... revenue filter as adopted by the TPO
himself since its revenue has decreased consistently from
financial years 2009-10 to 2011-12 i.e. including
Bagrrys India Ltd., New Delhi vs Pr.Cit- 2, New Delhi on 29 March, 2019
Jasper Lnfotech Private Limited ... vs Kaff Appliances (India) Pvt. Ltd. ... on 15 January, 2019
COMPETITION
Assistant Commissioner Of ... vs M/S. John Deere India Pvt. Ltd.,, Pune on 25 April
reduced to Rs.1,98,03,725/-
which is 3.22% of total turnover. The average gross profit ratio of last 3 years with ... Fashion Pvt. Ltd.
ITA No.2180/Kol/2016
Assessment Year:2013-14
turnover is 6%. Therefore, the assessee has reduced its gross profit ratio
M/S. Gupta Bros. (India), New Delhi vs Acit, New Delhi on 20 August, 2019
M/S Diagold, Jaipur vs Assistant Commissioner Of Income Tax, ... on 8 August, 2019
vk
Jcit(Osd), New Delhi vs M/S Advaqnce Surfactants India Ltd.,, ... on 10 April, 2019
into account while calculating operating margin
(OP/OC). There is no substantial decrease in this year in respect of the
income derived from consultancy services ... such service provider company, since total debtors is
about 75.58% of total turnover of such company, whereas the total debtors
of tested party are only
appellant as under:-
Particulars Rupees Rupees
Sales 10,01,89,638
Less: Decrease in inventory ... Further, the appellant had the total turnover of
Rs.24,81,46,689/- including share trading turnover of Rs.10,01,89,638/-. Thus
