APPLEXUS TECHNOLOGIES PRIVATE LIMITED,TRIVANDRUM vs. DCIT, KOTTAYAM

4 Assessment Year 2021-2022 5.1. Referring to the order passed by the TPO under Section 92CA(3) of the Act, the Learned Departmental Representative submitted that the TPO had provided cogent reasons for rejecting the transfer pricing documentation of the Assessee. In this regard reliance was placed by the Learned Departmental Representative on Paragraph

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