Ankit Maheshwari, Surat vs Assessee
fact that the turnover of the
assessee in year under consideration has not increased as compared to last
year but has decreased
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281 - 290 of 1530 (0.72 seconds)Assistant Commissioner Of Income Tax, ... vs M/S Manhattan Associates India ... on 31 May, 2018
loss is in respect of current year's turnover or earlier year's
turnover. Since there is no finding of authorities below ... same is
related to turnover of earlier year then the same should be ignored because in
that situation, the corresponding turnover is not forming part
Shri Virendra Singh Thakur, Indore vs The Acit 3(1), Indore on 8 May, 2019
which net profit rate decreased.
7. We find that during the course of appellate preceding the
details of turnover of profit of the 3 years ... been shown on the gross turnover of
Rs.18.62 crores but surprisingly during the A.Y. 2012-13
turnover has increased toRs. 45.20 crores
Sushil Govindrao Uttarwar,, Nashik vs Assessee on 31 May, 2016
which is 80% of turnover which is practically
impossible in such business. Assessee's income has decreased in the
subsequent years and deduction
Krishna Kumar Aggarwal, New Delhi vs Assessee on 25 February, 2011
account of sale of scrap @
0.2% of the turnover. This aspect we have already dealt
with while dealing with the appeal for the year ... because of
rice in turnover, without producing any material that profit
margin on sales had decreased during the year. Though,
there is no evidence regarding
Hind Agro Industries, Nabha vs Assessee on 12 August, 2015
assessee has declared following trading results in the
earlier years.
A.Y Turnover Gross Profit GP Rate ... increase in turnover
6
has been achieved by reducing the sale rate of goods sold and margin of
profits thereon. Small decrease
Industrial Security Services,, Surat vs Assessee on 12 January, 2010
turnover of
Rs.17,36,68,915/- as compared to Net Profit of Rs.71,30,820/- at the rate
of 5% on the turnover ... Profit. It was found by Assessing Officer that security charges have been
decreased from 92.78% shown in the last year to 91.5% during the year
M/S. Patni Telecom Solutions Pvt. ... vs Assessee on 18 April, 2013
Wipro
Ltd. The learned Counsel pointed out that the segmental turnover of
Infosys was at Rs.156,48,00,00,000/- and that of Wipro ... risk taking capabilities
in cases of high turnover companies, which increase
the margins with rise in turnover. However, in the
6
Tribunal decisions cited
Dwarka Constructions Pvt. Ltd., Jaipur vs Assessee on 28 January, 2014
rate at 5% on the total turnover by
keeping in view that there was slight increase in the turnover of the
assessee. Now the assessee ... that the decrease in the net profit rate in
comparison to the preceding year was on account of increase in the
turnover. It was further
Damodar Prasad Agarwala, Kolkata vs Assessee on 11 May, 2009
Officer noted that assessee's turnover increased
by about 34% comparing assessment year 2005-06, but decreased by 37% from assessment
year