THE DCIT, KOCHI vs. M/S.NETWORK SYSTEMS & TECHNOLOGIES P. LTD, ALUVA
In the result, the appeals filed by the Revenue stand partly allowed
ITA 3/COCH/2021[2013-14]Status: DisposedITAT Cochin27 Jun 2025AY 2013-14
Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm
For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Shri Sundarasan S., CIT-DR
Section 143(3)Section 14ASection 36(1)(iii)Section 40Section 40aSection 92C
Transfer Pricing Officer (TPO) u/s. 92CA(3) of the Income Tax Act, 1961 (the Act) for the purpose of benchmarking the above international transactions. The TPO, vide order dated
Nretwrok Systems & Technologies P. Ltd.
29.01.2016 pass u/s. 92CA of the Act suggested upward adjustment in respect of commission on post services offered paid to Nihon
Nest Corporation
