US TECHNOLOGY INTERNATIONAL P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM
In the result, appeal filed by the assessee is partly allowed of statistical purposes
ITA 562/COCH/2022[2017-2018]Status: DisposedITAT Cochin21 Oct 2024AY 2017-2018
Bench: Shri Waseem Ahmed & Shri Soundararajan K.Us Technology International Pvt. Ltd. Acit, Circle - 1(1) 621, Nila, Technopark Campus 1St Floor, Aayakar Bhavan Vs. Kariyavattom, Trivandrum 695581 Kowdiar [Pan: Aaacu5628B] Thiruvananthapuram 695003 (Appellant) (Respondent)
For Appellant: Shri Rajakannan, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 144C(3)Section 92C(3)
section 92C(3) of the Act, were satisfied in the instant case. Accordingly, the order passed by theTPO is without jurisdiction;
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US Technology International Pvt. Ltd.
1.3
On the facts and in the circumstances of the case and in law, the learned
TPO and accordingly, the learned AO erred in not demonstrating that the motive of the Appellant
