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2 results for “penalty u/s 271”+ Section 144C(1)clear

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Key Topics

Section 144C(5)2Section 92C(2)2Section 10B2Transfer Pricing2Disallowance2Comparables/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)

u/s. 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: Disposed
ITAT Cochin
20 Dec 2019
AY 2010-11

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

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

u/s. 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