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clear that the assessee's turnover is continuously going down. The closing stock is also decreasing in the year 2006-07 and there

phase of this company either in terms of turnover or operating profit margin. Whereas its turnover for the financial year 2004-05 stood ... fact, in sync with the increase and decrease of the assessee's turnover and profitability in the earlier two years

that the turnover has increased from 48307984 to 83991597. 4 ITA NO. 380/Del/2012 However, the gross profit ratio has decreased from

presumed that in case the turnover of any business goes up, the GP always goes down and if the turnover goes down the GP will ... down substantially. Even if we consider the reply of the AR regarding decrease in GP rate, it would not be justified if we calculate

Niit, New Delhi vs Assessee on 27 March, 2015 1 ITA no. 2057/Del/10

Micromax Informatics Ltd., New Delhi vs Assessee on 20 February, 2015 IN THE INCOME TAX

Sushil Kumar Jain, Prop., New Delhi vs Assessee on 6 July, 2015 IN THE INCOME

New Delhi Television Ltd.,, New Delhi vs Assessee on 30 September, 2015 IN THE INCOME

Phoenix Lamps India Ltd, vs Assessee on 23 October, 2015 1 ITA No.390 &

Pragati Prakashan , Meerut vs Assessee on 14 August, 2015 IN THE INCOME TAX APPELLATE TRIBUNAL