Factor for
2011 -12 2008 - 09 to Increase /
2010-11 decrease in Net
Profit
Turnover net of Excise ... cost
% over Turnover 13.64% 13.35% 0.29%
Other Expenses 523,418,909 359,513,497
% over Turnover 17.72% 16.29% 1.43%
Total decrease in Net Profit
financial cost which
increased from 4.91% of Turnover in A.Y. 2011-12 to
5.91% of Turnover in A.Y. 2012-13. The Long Term ... Fall in GP Ratio 3.08%
4.25%
Less: Decrease in Depreciation (-)0.04%
Less: Decrease in Other Expenses (-)0.25%
Net Profit Ratio
fixed assets, stating that
the ratio of such intangibles to its turnover is around 5% only, which is
not material enough for influencing the pricing ... performance of the company, contrary to
which, the profitability has only decreased in the F.Y 2009-10 as
compared
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
Steria India Ltd., Noida vs Addl.Cit, Speciaql Range-8, New Delhi on 28 September
M/S Havells India Ltd., New Delhi vs Dcit, New Delhi on 25 August, 2020
grounds of its
large scale of operation and clientele base having huge turnover
and having given huge amount to Tata Sons Ltd. towards brand ... which is a
mistake apparent from record thereby resulting in decrease in the
operating margin of the Appellant from 17.00% to 9.06%."
26. Keeping
Mayank Jain, Delhi vs Acit Circle-46(1), New Delhi on 23 January, 2020
INCOME
M/S. Modi Industries Ltd., Uttar ... vs Acit, New Delhi on 7 January, 2020
IN
United Health Group Information ... vs Dcit, New Delhi on 25 August, 2020
IN THE INCOME
