APPLEXUS TECHNOLOGIES PRIVATE LIMITED,TRIVANDRUM vs. DCIT, KOTTAYAM

Section 92C(3) of the Act supported the contention of the Assessee that the TP documentation of the Assessee was rejected without appreciating the documents/submissions filed by the Assessee. 6.1. It was submitted that segmental information was submitted before the TPO alongwith Response, dated 20/09/2023, whereby it was explained/clarified by the Assessee as under: (a) The basis of segmenting each

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