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
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
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
sold all the purchases of this year, the reason
may be sharp decrease in the business during the year. The assessee also
showed the stock ... previous financial year, assessee has
achieved Rs.8.8 crores of turnover and deposited Rs.22,38,000/- whereas
in the current financial year assessee
large cash deposits during demonetization period
and abnormal increase in sales with decreased profitability. From
perusal of records, it is also observed that appellant deposited ... during the year under consideration. Though
turnover increased during the year but it is also noticed that profit
was also increased for the year under
turnover of the assessee during the year under
consideration is 46.48 crores and in immediately
preceding year i.e., A.Y. 2016-17 the turnover ... During A.Y. 2017-18 cash sales of the assessee have
decreased to Rs.4,90,69,680/- as compared to cash sales
receipt is suppressed.
Further, the appellant submitted that with the increase
in turnover, the assessee needed addition staff and space
which resulted in increase ... salary expenses.
Further the appellant submitted that another major
reason for decrease in net profit was the net balance of Rs. 8
lacs written
Addl. Cit, Special Range-8, New Delhi vs St Microelectronics Pvt. Ltd., New ... on 7
Dlf Home Developers Limited,New Delhi vs Principal Commissioner Of Income Tax, ... on 23 May
Gold Spice Impex,Delhi vs Income Tax Officer, Ward-47(2), Delhi on 21 November
