Merely for the reason that there were high volume of sales in ...

Case Laws Income Tax

September 13, 2019

Merely for the reason that there were high volume of sales in the month of October on account of festival, the sales cannot be extrapolated to the other months for computing annual turnover. This would give unrealistic figures of annual turnover and there would be aberration in computation of profits. - AT

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Merely for the reason that there were high volume of sales in ...

Case Laws Income Tax

September 13, 2019

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