company decreased to Rs.3.46 crore and profit
decreased to Rs.1.24 crores. In financial year 2014-15, the
turnover further decreased ... investor would buy the shares at
such a higher price with decreasing turnover and profit of the
company and it could only be possible
comparable. However, the TPO had excluded this comparable merely because its
turnover decreased from the previous year from Rs.12.70 crore ... concerned, we
find the TPO excluded this company merely because its turnover decreased from
Rs.12.70 crore the previous year
Hero Motocorp Ltd., New Delhi vs Dcit, Circle- 11(1), New Delhi on 23 April
ratio of the appellant company has decreased as
compared to average of preceding three financial
years. The said decrease in GP and NP rate ... Turnover 1,020,152,679 73,94,89,024
% of financial charges over net turnover 5.48% 3.64%
% increase in financial charges 1.84%
Report
noticed that
gross profit of the assessee has been decreased from 34.47% of the
total turnover to 26.16% of the turnover whereas turnover has
increased
from its investments in
developing the value of a trademark from its turnover and
market share where it has a long-term contract of sole
distribution ... additional return from the owner of the trademark, perhaps
through a decrease in the purchase price of the product or a
reduction in royalty rate
Vedanta Ltd (Earlier Known As Sterlite ... vs Acit, Circle- 26(1), New Delhi on 9
Devki Devi Foundation, New Delhi vs Dit (Exemptions), New Delhi on 22 October, 2019
IN
from its investments in developing the value of a
trademark from its turnover and market share where
it has a long-term contract of sole distribution ... additional return from
the owner of the trademark, perhaps through a
decrease in the purchase price of the product or a
reduction in royalty rate
from its investments in developing the value of a trademark
from its turnover and market share where it has a long-term
contract of sole ... additional return from the owner of the trademark, perhaps
through a decrease in the purchase price of the product or a
reduction in royalty rate
