The Acit, 2(1), Ujjain vs Shri Rakhab Chand Jain, Agar on 13 December, 2017
labour expenses claimed were of Rs.23.35
crores against the total turnover of Rs.1.01 crores. However, during
the year under appeal ... total turnover of Rs.2.19 crores
therefore, the Ld. CIT(A) was of the view that use of machine was
higher which decreased