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excluding export turnover amounting to Rs.81,39,65,243/- in respect of export oriented unit (EOU) from export turnover of the appellant while calculating ... facts while confirming the decision of assessing officer for decreasing profits exempted under section 10B of the EOU's in as much

last year i.e. in the previous assessment year, the total turnover of the assessee was of Rs. 8.024 crores and GP rate ... further submitted that in the year under consideration, the turnover of the assessee has been substantially increased to Rs. 13.57 cores and, whereas, the assessee