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Case Law Details

Case Name : SICAL Logistics Ltd. Vs. Additional CIT (ITAT Chennai)
Related Assessment Year :
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RELEVANT PARAGRAPH

11. I have duly considered the rival contentions and the material en record. The perception of the CIT that the profit is low prompted him to issue show cause notice to the assessee. Profit before taxation of the company as a whole for the year under consideration is Rs. 3303.42 lakhs as compared to Rs. 3561.15 lakhs for the immediate preceding year. Thus, there is a fall in profits by Rs. 257.73 lakhs. On the other hand, the total revenue has

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