assessee is seeking exclusion of 10
comparables by applying turnover filter. She submitted that this
ground may be read with additional ground ... turnover/service revenue while selecting the
companies comparable to the assessee. In this regard, it is
submitted that application of turnover filter is a relevant
earned turnover of
113 crores and 11 crores respectively. The comparables selected
by the Ld.TPO do not satisfy the upper limit of turnover filter ... limit on the turnover while selecting the companies
comparable to the assessee. In this regard, it is submitted that
application of turnover filter
from its
investments in developing the value of a trademark from its turnover and market share
where it has a long-term contract of sole distribution ... additional return
from the owner of the trademark, perhaps through a decrease in the purchase price of
the product or a reduction in royalty rate
M/S. Acer India Pvt Ltd, Bengaluru vs Assistant Commissioner Of Income Tax, ... on 31
lower level of
the turnover and he has not fixed the upper turnover filter
limit looking to the turnover of the assessee. In this
regard ... submitted that application of turnover filter is
a relevant criterion in choosing comparable companies.
The difference in the scale of operations has a direct
impact
higher compared to the preceding years
and due to increase in the turnover, the semi-variable expenses increase
gradually and there is slight difference between ... assessee. Therefore, the saving
in semi-variable expenses will compensate the decrease/increase in the
profit which is very much less in percentage as noted
higher compared to the preceding years
and due to increase in the turnover, the semi-variable expenses increase
gradually and there is slight difference between ... assessee. Therefore, the saving
in semi-variable expenses will compensate the decrease/increase in the
profit which is very much less in percentage as noted
higher compared to the preceding years
and due to increase in the turnover, the semi-variable expenses increase
gradually and there is slight difference between ... assessee. Therefore, the saving
in semi-variable expenses will compensate the decrease/increase in the
profit which is very much less in percentage as noted
higher compared to the preceding years
and due to increase in the turnover, the semi-variable expenses increase
gradually and there is slight difference between ... assessee. Therefore, the saving
in semi-variable expenses will compensate the decrease/increase in the
profit which is very much less in percentage as noted
higher compared to the preceding years
and due to increase in the turnover, the semi-variable expenses increase
gradually and there is slight difference between ... assessee. Therefore, the saving
in semi-variable expenses will compensate the decrease/increase in the
profit which is very much less in percentage as noted
