NDMC'), fixing rateable value on the basis
of the Gross Turnover of another Five-Star Hotel in the
jurisdiction of the NDMC. Although ... liabilities
attached thereto and other features, if any, which
enhance or decrease their vale to such a tenant.... "
3. It is argued that
Acer India Pvt Ltd, Bengaluru vs Deputy Commissioner Of Income Tax, ... on 5 March, 2020
open market and not because the working capital cost increases or decreases the profit margin.
Hence we find no merit in this claim ... comparables are to be excluded.
(i) Infosys BPO Limited - where the turnover is Rs.1,312 Crores and has a global
brand value with
Kirloskar Electric Company Ltd vs Deutsche Bank on 26 May, 2020
1
Com.OS.No
concerned, the
estimation of GP from the turnover, I find that the Managing
Partner of the assessee-firm himself had explained that the
sale price ... margin and thereafter, it
is doubled, so as to enable them to decrease the price, so that
even if the customer bargains his margin would
purpose of its business. The AO also noted that the turnover of
the assessee for the year under consideration had increased by about
6% only ... profit of the assessee for the year under
consideration was decreased to 1.27% as compared to 2.41%
declared in the preceding year. He accordingly treated
M/S Balaji Security Services Pvt. Ltd. ... vs Madhya Pradesh Pashchim Kshetra Vidyut ... on 2
Steria India Ltd., Noida vs Addl.Cit, Speciaql Range-8, New Delhi on 28 September
M Model Global Services Pvt. Ltd., Navi ... vs Acit 15(2)(2), Mumbai on 15
Smt. Sudha Eashwar,, Chennai vs Ito, Ncw - 14 (3),, Chennai on 2 January, 2020
आयकर