assessee was not including the sale proceeds of scrap in the total turnover but was showing the same separately in the profit and loss account ... that if the total turnover increases, the advantage which the assessee would get under section 80HHC would decrease because the amount deductible substantially depends upon
come to the conclusion that the
addition made to the book turnover on the basis of the survey
results was proper and the Appellate Assistant ... product must
also decrease in quantum and in the absence of other materials
this was a sound basis for fixing the turnover, supports our view
fail. The petitioners projected their case as if that 3% of the turnover of the concerned shop is fixed as the licence fee for every ... careful reading of the tender conditions, it is clear that the turnover for the month of October, 2017 is being taken for consideration for calculating
circulating capital, they will necessarily form part of his sales turnover as
well, properly assessable to sales tax in his hands ... capital, and whatever
constitutes his circulating capital also represents his assessable sales
turnover for levy of sales tax in his hands. The real basis
V.Narayanasamy vs The Union Of India on 21 February, 2020
Author: C.V.Karthikeyan
fail. The petitioners projected their case as if that 3% of the turnover of the concerned shop is fixed as the licence fee for every ... careful reading of the tender conditions, it is clear that the turnover for the month of October, 2017 is being taken for consideration for calculating
fail. The petitioners projected their case as if that 3% of the turnover of the concerned shop is fixed as the licence fee for every ... careful reading of the tender conditions, it is clear that the turnover for the month of October, 2017 is being taken for consideration for calculating
Patina Gold Ornaments Pvt. Ltd vs The Assistant Commissioner (Ct) on 21 January, 2010
IN
Ttbl Tea And Technologies Limited, ... vs Government Of Tamil Nadu, Represented ... on 8 March, 2002
R. Lakshminarayanan And Ors. vs V.A. Maruthappa Nainar And Ors. on 20 January, 1969
