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Section 144C(5)2 Section 92C(2)2 Section 10B2 Transfer Pricing2 Disallowance2 Comparables/TP2

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)

92C(2) of the Act. 8. Disallowance of tax holiday section 10B of the Act On the facts and in the circumstances of the case and in law, the learned Joint Commissioner of Income-tax ("JCIT") on direction made by the Dispute Resolution Panel ('DRP') has erred in disallowing Rs. I4,19,80,333/- claimed by the Company as deduction

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