Search: transfer pricing

2 results for “transfer pricing”+ Section 56(2)(x)clear

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Section 143(3)4 Section 92C2 Section 36(1)(viii)2 Section 36(1)(iii)2 Depreciation2 Disallowance2 Addition to Income2 Comparables/TP2 TP Method

M/S.JOY ALUKKAS INDIA P. LTD,COCHIN vs. THE ACIT, COCHIN

In the result, the appeal filed by the Assessee stands partly allowed for statistical purposes

ITA 38/COCH/2017[2012-13]Status: DisposedITAT Cochin08 Sept 2025AY 2012-13

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

56,914 TNMM LLC, UAE 3. Alukkas Ltd., London Supply of gift items Rs. 2,86,032 --- 6. The appellant-company also submitted the TP study report adopting the internal TNMM as most appropriate method and sought to justify the above international transactions are at arm’s length price (ALP). On noticing the above, the AO referred the matter

M/S.JOY ALUKKAS INDIA P. LTD,COCHIN vs. THE ACIT, COCHIN

M/S.JOY ALUKKAS INDIA P. LTD,COCHIN vs. THE ACIT, COCHIN

M/S.JOY ALUKKAS INDIA P. LTD,TRICHUR vs. THE ACIT, ERNAKULAM