profit but not the denominator, i.e., the turnover because the corresponding
turnover was factored in the computation of the operating margins of the
earlier ... Haier Appliances India P. Ltd. v. ACIT
turnover of which is not the part of the turnover of the present year cannot
be considered
license suspension period.
Further, during the A. Y., the turnover of the Appellant Company
also decreased substantially from
license suspension period.
Further, during the A. Y., the turnover of the Appellant Company
also decreased substantially from
3736/Del/2023
• As per the submissions of the assessee, the turnover growth of his
business is driven by over the counter cash sales ... assesse has shown
a decrease in gross profit ratio from 26.32% in FY 15-16 over a turnover
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 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 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 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 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 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
