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Section 153C4 Section 92C3 Section 153A2

UST GLOBAL TECHNOLOGY SERVICES (INDIA) PRIVATE LIMITED,KOCHI vs. DCIT,CORPORATE CIRCLE 2(1), KOCHI

In the result, appeal filed by the assessee stands partly allowed\nfor statistical purpose and the stay application is dismissed as\ninfructuous

ITA 1071/COCH/2024[2021-22]Status: DisposedITAT Cochin08 Sept 2025AY 2021-22

For Respondent: \nShri Rajakannam, Advocate

Section 143Section 92C

Transfer Pricing Officer (TPO) regarding IT services and interest on delayed receivables.", "held": "The Tribunal found merit in the appellant's submission that the TPO ought to have applied an upper turnover limit filter for selecting comparables, in addition to the lower limit. The existing benchmarking exercise by the TPO was considered flawed.", "result": "Partly Allowed", "sections": ["Section

SRI. ELDHOSE K. VARGHESE,MUVATTUPUZHA vs. THEDCIT, ERNAKULAM

In the result, appeals for assessment year 2006-07 to 2008-09 and 2010-11 are allowed while the appeals of the assessee for assessment year 2009-10, 2011-12 and 2012-13 are partly allowed

ITA 261/COCH/2016[2006-07]Status: DisposedITAT Cochin03 Oct 2017AY 2006-07

Bench: Shri P. K. Bansal & Shri George George K.

Section 132Section 143(1)Section 143(2)Section 153ASection 153CSection 234A

234A, 234B & 234C Total 1103580 225558 341645 3574477 1454285 1940823 3262273 4. The assessee went in appeal before the CIT(A) who confirmed the assessment for assessment year 2006-07 to 2008-09 but partly confirmed the assessment for statistical purposes for assessment year 2009-10 to 2011-12 while the appeal of the assessee for the assessment year