years of the appellant shows that turnover in the current
year is similar to turnover in the assessment year 2009-10 and in that
year ... DCIT, Jaipur
similar turnover the N.P. was 2.30%. Further, the expenditure has
increased even when the turnover has decreased. The Authorized
Representative
failed to appreciate that the percentage of transportation expense to the
turnover has decreased by 1.50% as compared to the previous year.
4. The appellant
Authorised representative objected to same again by pointing to decreasing
proportion of transportation charges to turnover. This is rejected since the nature of
work, manner
logic. The A.O. has lost
sight of the fact that the turnover of the appellant company has increased
multifold and by this logic also ... increased by 0.79%) during the year under
consideration. Had there been any decrease or loss resultant to the
increase of consumption, it would have been
M/S Pavan Construction Co, ... vs The Income Tax Officer, Ward 1(3), ... on 15
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1 ITA
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आयकर
