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

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