upper limit on the
turnover/service revenue while selecting the companies
comparable to the assessee and that application of turnover
filter is a relevant criteria ... increase in the size and scale of the operations leads to a
decrease in the long run average cost of each unit or each
service
M/S. Acer India Pvt Ltd, Bengaluru vs Assistant Commissioner Of Income Tax, ... on 31
M/S. Acer India Private Limited, ... vs Deputy Commissioner Of Income Tax, ... on 10 May
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
turnover filter at the lower limit
erred in not applying the said filter at the upper end so as to
reject high turnover companies. (Ground ... upper limit on the turnover/service revenue while selecting the
companies comparable to the assessee and that application of turnover
filter is a relevant criteria
relating to allowance of deduction under Section 80HHC by considering the export turnover with reference to each category of goods and/or merchandise. With regard ... actual increase in this year neglecting such other items where there was decrease in the figure of export as compared to the last year
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
