APPLEXUS TECHNOLOGIES PRIVATE LIMITED,TRIVANDRUM vs. DCIT, KOTTAYAM

income on outstanding receivables. The Assessing Officer passed Draft Assessment Order, dated under Section 144C(1) of the Act proposing aforesaid transfer pricing adjustment aggregating to INR.3,95,53,825/-. Being aggrieved, the 2 Assessment Year 2021-2022 Assessee filed objections before the DRP which were disposed off vide Order, dated 12/08/2024. It is the case of the Assessee that

M/S.IBS SOFTWARE SERVICES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM