Shell N Tube Private Limited , ... vs A.C.I.T.,Circle-12(2), Kolkata on 5 June, 2020
purpose of its business. The AO also noted that the turnover of
the assessee for the year under consideration had increased by about
6% only ... profit of the assessee for the year under
consideration was decreased to 1.27% as compared to 2.41%
declared in the preceding year. He accordingly treated