Swift Compulinks Pvt. Ltd., Bhopal vs Assessee
that due to stiff
competition in the market, the net profit decreased and the two
cases cited before the CIT(A) wherein net profit ... under :-
A.Yrs. Turnover Closing stock Gross profit Net profit
(in Rs.) (in Rs.) (in Rs.) (NP
(in Rs.) percentage
of turnover