cent on the reasoning that since the turnover of the assessee has tremendously increased in this year, the application of last year ... turnover does not necessarily lead to fall in the GP rate but the other attending circumstances do lead to decrease in the GP rate
ruled out. The contention
of the assessee that the rate of commission decreased with
much higher volume could have been taken to a logical
conclusion ... rate of such commission
suffered a dip with the increase in turnover.
11. This fact can not be lost sight of that we are dealing
The Maharashtra Value Added Tax Act, 2002
MAHARASHTRA
India
The Maharashtra Value Added Tax Act
The Bihar Value Added Tax Act, 2005
BIHAR
India
The Bihar Value Added Tax Act
Smartchem Technologies Ltd. vs Income Tax Officer on 28 July, 2005
Equivalent citations: (2005)97TTJ
Meghalaya Value Added Tax Act, 2003
MEGHALAYA
India
Meghalaya Value Added Tax Act, 2003
Act
Wipro Ltd. vs Dy. Commissioner Of Income Tax on 21 June, 2005
Equivalent citations: (2005
Essar Steel Ltd. vs Deputy Cit on 30 September, 2005
Equivalent citations: [2005]97ITD125(AHD
Union Of India (Uoi) And Anr. vs Jaishree And Ors. on 19 September, 2005
Equivalent
K.S. Mehta (Huf) vs Commissioner Of Income Tax on 11 February, 2005
Equivalent citations
