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Section 143(3)4 Section 50C3 Section 92C3 Transfer Pricing3 Disallowance3 Addition to Income3 Section 144C(5)2 Section 92C(2)2 Section 10B2 Section 115J2 Section 352 Comparables/TP2

THOMAS CHERIAN,THANE vs. DCIT CIRCLE INTL. TXN, DCIT CIRCLE INTL. TXN

In the result, the appeal filed by the assessee stands dismissed

ITA 776/COCH/2023[2021-22]Status: DisposedITAT Cochin31 Jul 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2021-22 Thomas Cherian .......... Appellant A-2, Happy House, Sector A9, Navi Mumbai Vashi, Thane 400703 [Pan: Apjpc6676G] Vs. Dcit (International Taxation) .......... Respondent Thiruvananthapuram Appellant By: Shri Vardhaman Jain, Ca Respondent By: Smt. Veni Raj, Cit-Dr Date Of Hearing: 12.06.2025 Date Of Pronouncement: 31.07.2025

For Appellant: Shri Vardhaman Jain, CAFor Respondent: Smt. Veni Raj, CIT-DR

Section 143(3)Section 147Section 2(14)(iii)Section 50CSection 53C

13) of Income Tax Act, 1961 (hereinafter "the Act") for Assessment Year (AY) 2021-22. 2. Brief facts of the case are that the appellant is a non-resident Indian. The return of income for AY 2021-22 was filed on 03.09.2021 declaring long term capital gains of Rs. 2,36,26,891/- 2 Thomas Cherian and income from other

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

144C(13) of the Income Tax Act, 1961('the Act') by 8 Apollo Tyres Ltd. the Assessing Officer (AO') pursuant to the directions of the Dispute Resolution Panel (DRP) and the additions/disallowances made by the AO are illegal, bad in law and without jurisdiction. 2. The additions/disallowances made are unsustainable, unjust, highly excessive and are not based on any material

UTHUMAN SAHIB SHAJI,PATHANAPURAM vs. DCIT , CIRCLE, INTERNATIONAL TAXATION, TRIVANDRUM

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 998/COCH/2022[2019-20]Status: DisposedITAT Cochin04 Jul 2024AY 2019-20

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2019-20

For Appellant: N o n eFor Respondent: Sri Sanjit Kumar Das, D.R

Section 144C

section 144C of the Income tax Act to the present case. 5. The assessment order dated 19-07-2022 is barred by time 6. The assessment order dated 19-07-2022 is bad in law as the same has been passed without considering the Valuation Report and other evidences filed by the appellant. 7. The rejection of the valuation report

THE JT CIT, TRIVANDRUM vs. ALLIANZ CORNHILL INFORMATION SERVICES P. LTD, TRIVANDRUM

In the result, the appeal of the assessee is partly allowed and the

ITA 185/COCH/2015[2010-11]Status: DisposedITAT Cochin20 Dec 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year : 2010-11

Section 10BSection 144C(5)Section 92C(2)

144C(5) of the Income Tax Act, 1961 by Dispute Resolution Panel-2, Bengaluru dated 18/12/2014 and pertain to the assessment year 2010-11. 2. The assessee has raised the following grounds of appeal: 1 Non-allowance of prior period income in the computation of margins of the Company Relief • The Transfer Pricing Officer ("TPO") erred

M/S.ALLIANZ CORNHILL INFORMATION SERVICES P. LTD,TRIVANDRUM vs. JTCIT, TRIVANDRUM

In the result, the appeal of the assessee is partly allowed and the

ITA 191/COCH/2015[2010-11]Status: DisposedITAT Cochin20 Dec 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year : 2010-11

Section 10BSection 144C(5)Section 92C(2)