Dcit, New Delhi vs M/S. Tck Advisors Pvt. Ltd., New Delhi on 11 November, 2019
into account while calculating operating margin
(OP/OC). There is no substantial decrease in this year in respect of the
income derived from consultancy services ... such service provider company, since total debtors is
about 75.58% of total turnover of such company, whereas the total debtors
of tested party are only