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Further, inclusion of turnover of Koramangala unit in total turnover will decrease the deduction u/s. 80 HHC. Effect of both these factors will decrease

shows turnover of `.131,62,14,084/-. Other income of `.1,35,31,994/- and decrease in stock of `.3,83,12,047. note

earlier year. Further, the labour charges as a percentage of turnover have also decreased to 87.87% in the current year as compared

Officer noted that assessee's turnover increased by about 34% comparing assessment year 2005-06, but decreased by 37% from assessment year

decrease. Therefore, increase in absolute terms does not give the entire picture. It requires a deeper analysis. Furthermore, the yearly figures of turnover given

partnership or Limited Liability Partnership) or company (including one person company) having turnover in the preceding year upto rupees two crore, or (d) rupees ... partnership or Limited Liability Partnership) or company (including one person company) having turnover in the preceding year exceeding rupees two crore and upto rupees

domestic as well as export sales which would decrease or increase every year depending upon the decrease or increase in the sales. This payment ... would be that the amount of royalty paid by the assessee on turnover basis for use of technical information and assistance is invariably on revenue

Dollar and Pound Sterling and because of these adverse conditions, the turnover had fallen down by almost Rs.5 crore. It was submitted that ... thus, GP rate was lower because of increase in purchase cost and decrease in sale price. Necessary books of account along with vouchers, bills

Sunder Lal Khatri & Sons vs Dda on 18 August, 2009 Author: Shiv Narayan Dhingra

Southern Petro Oils (P) Ltd vs The Commercial Tax Officer on 23 December, 2009 Author