store inventory, creation of time utility,
efficient accessibility increasing turnover, better produce
process, to decrease shrinkage and optional safety.
Besides, importance of warehouse
instant case, the issue is with regard to the term
"Total turnover".
6. The assessee is a manufacturer and exporter of stainless
steel ... that if the total turnover increases,
the advantage which the assessee would get under Section
80HHC would decrease because the amount deductible
substantially depends upon
some times it increases and some times it decreases. The details of turnover from the year 2018-19 to 2023-24 has also been filed
assessee was not including the sale proceeds of scrap in the total turnover but was showing the same separately in the profit and loss account ... that if the total turnover increases, the advantage which the assessee would get under section 80HHC would decrease because the amount deductible substantially depends upon
assessee was not including the sale proceeds of scrap in the total turnover but was showing the same separately in the profit and loss account ... that if the total turnover increases, the advantage which the assessee would get under section 80HHC would decrease because the amount deductible substantially depends upon
given note in its report that the turnover for the year ended on 31st March 2002 has decreased marginally by about 25%, however the same
proceeds
from the scrap should have been included in the "total
turnover" as the respondent - assessee was also selling
scrap and that ... that if the total turnover
increases, the advantage which the assessee would get
under Section 80HHC would decrease because the
amount deductible substantially depends upon
proceeds
from the scrap should have been included in the "total
turnover" as the respondent - assessee was also selling
scrap and that ... that if the total turnover
increases, the advantage which the assessee would get
under Section 80HHC would decrease because the
amount deductible substantially depends upon
made best judgment assessments of its intra-State turnover and also inter-State turnover. The former was estimated at Rs. 61,998.80 and the latter ... preceding year. He also observed that the decrease in the intra-State turnover as returned by the assessee in the year in question, as compared
made best judgment assessments of its intra-State turnover and also inter-State turnover. The former was estimated at Rs. 61,998.80 and the latter ... preceding year. He also observed that the decrease in the intra-State turnover as returned by the assessee in the year in question, as compared
