turnover as a component of total turnover in the
denominator. The reason being the total turnover includes export turnover.
The components of the export turnover ... turnover, when the total turnover includes export
turnover. If what is excluded in computing the export turnover is included
while arriving at the total turnover
mind that total turnover is nothing but the aggregate of
the domestic turnover and the export turnover. The figure of
export turnover ... maintained between export turnover and total turnover in s. 10B
just because 'total turnover' has not been defined in that section.
The words
turnover as a component of total turnover
in the denominator. The reason being the total turnover includes
export turnover. The components of the export turnover ... export turnover is a part of the total turnover.
The export turnover, in the numerator must have the same
meaning as the export turnover which
Siemens Information Processing ... vs Assessee on 30 June, 2016
IN THE INCOME TAX APPELLATE TRIBUNAL
turnover as a component of total turnover in
the denominator. The reason being the total turnover includes
export turnover. The components of the export turnover ... export turnover is a part of the total turnover.
The export turnover, in the numerator must have the same
meaning as the export turnover which
turnover as a component of total turnover in the
denominator. The reason being the total turnover includes
export turnover. The components of the export turnover ... export
turnover is a part of the total turnover. The export
turnover, in the numerator must have the same meaning
as the export turnover which
turnover as a component of total turnover in the
denominator. The reason being the total turnover includes
export turnover. The components of the export turnover ... export
turnover is a part of the total turnover. The export
turnover, in the numerator must have the same meaning
as the export turnover which
HCHP
8
are invited.
(3) "Similar work" shall be properly defined
and appropriately indicated in the tender
documents by the NIT approving authority ... following
Road Transport minimum criteria:
& Highway) (a) average annual turnover (defined as billing
for works in progress and completed in all
classes of civil
respondent/writ petitioner would further aver that as per the
taxable turnover as defined under Section 2(p) of the TNGST Act and the
turnover ... total
turnover.
10. It is relevant to extract paragraphs 17 to 19 of the said judgment
hereunder:
"17. Turnover, as defined
computing the export turnover as a
component of total turnover in the denominator. The reason
being the total turnover includes export turnover. 'The
components ... turnover, when the
total turnover includes export turnover. If what is excluded in
computing the export turnover is included while arriving at the
total turnover
