M/S.JOY ALUKKAS INDIA P. LTD,TRICHUR vs. THE ACIT, ERNAKULAM
In the result, the appeal filed by the Assessee stands partly allowed for statistical purposes
ITA 119/COCH/2016[2011-12]Status: DisposedITAT Cochin08 Sept 2025AY 2011-12
Bench: Shri Inturi Rama Rao, Am& Shri Rahul Chaudharyit (Tp) A No. 119/Coch/2016 (Assessment Year: 2011-12) & It (Tp) A Nos. 38 & 643/Coch/2017 (Assessment Years :2012-13 & 2013-14)
For Appellant: Smt. Parvathy Ammal, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 36(1)(iii)Section 36(1)(viii)Section 92C
43,154/-. The TPO also suggested the TP adjustment of Rs. 1,54,18,632/- on account of expenses towards fee for brand utilization expenditure by adopting the Bright Line test method vide order dated 30/01/2015 passed u/s.
92CA (3) of the Act.
7. The AO on receipt of the TPO’s order passed draft assessment order on 27/12/2016
