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

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

transfer pricing policy of the Assessee. 3 Determination of arm's length price by the TPO in relation to the ‘Software Development Services’ segment • The TPO erred in law in not rejecting certain companies originally selected as comparables in the TP study even though the underlying functional/ business profile of those companies squarely disqualified them being comparables. 3 & 185/Coch/2015

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