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lump sum, therefore, the same can increase or decrease on the basis of turnover. 5.1 In view of the above discussion, I agree with ... lump sum, therefore, the same can increase or decrease on the basis of turnover. 5.1 In view of the above discussion, I agree with

total revenue for that year, as follows:- F.Y. Amount (Rs.) Turnover ... such, also for the reason that the turnover of the assessee company had decreased in comparison to the earlier year

chart of sales given above shows that there was rather decrease in the turnover. Shri Gaurav Shyam became a partner

account of sale of scrap @ 0.2% of the turnover. This aspect we have already dealt with while dealing with the appeal for the year ... because of rice in turnover, without producing any material that profit margin on sales had decreased during the year. Though, there is no evidence regarding