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showing its turnover almost static which is evident from the chart given below: ITA No.1131/Ahd/2011-2 3 A.Y. Turnover ... substantiating documents. It is further seen that, even though the turnover has decreased as compared to immediately preceding assessment year, i.e. A.Y.2006

that the turnover has increased from 48307984 to 83991597. 4 ITA NO. 380/Del/2012 However, the gross profit ratio has decreased from

total turnover @ 9.55% as shown in the last previous year. Thus the AO made trading addition of Rs. 97,99,900/- on turnover ... observed that gross profit rate of the assessee has decreased from 9.55% in the last year to 5.73% and accordingly enhanced the gross profit rate

preceding year. When the turnover of an entity increases to such an extent, the net profit cannot be expected to rise in the same proportion ... contention of the assessee that there were some plausible reasons for decrease in GP rate shown by the assessee from pre-survey to post-survey