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annual report, the company experienced losses due to decrease in turnover, provision for doubtful debts and change in accounting procedures. Further, as per the annual

margin business increases, then the overall profitability decreases and vice versa. g) The amount of turnover during the year under consideration is highest in comparison

assessee. Moreover, the turnover of the assessee in the said case was Rs.33.10 crores while the turnover of the assessee in the present ... rate of 4% on the ground that when the turnover increases, GP rate decreases. Having regard to all these facts, we are of the view

turnover of the appellant, cost of certain raw materials has gone up sharply and average realisations from finished goods have decreased between ... decline in turnover and the cost of certain raw materials have gone up sharply and the average realization from finished goods have decreased between

Cbi vs . (1) T. O. Joseph on 30 July, 2013 -1- IN THE COURT OF

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

basis of turnover. Reliance has been placed on some decisions of the Tribunal in support of the plea for applying turnover filter for selection ... risk taking capabilities in cases of high turnover companies, which increase the margins with rise in turnover. However, in the Tribunal decisions cited, no detailed

year the appellant's turnover was Rs. 7.80 cr with a G.P. rate of 6.41% as against turnover of 7.81 cr with ... these factors have resulted in decrease in G.P. by Rs. 3801862/- which is equivalent to 6.08/- of the turnover. This is depicted

exports/ turnover is falling over the years. This means that the exports of the company are stagnant in the different years though the turnover ... follows:- 8 Capacity Utilization Year Plant Installed Actual Utilization % Capacity Production (%) Increase/decrease from previous year 2005-06 Nasik

basis of moving annual turnover (MAT). - The revision of ceiling prices on the basis of moving annual turnover value shall be carried ... percent of the ceiling price fixed and notified by the Government, has decreased by twenty five percent or more than the number of manufacturers