Search: transfer pricing

3 results for “transfer pricing”+ Section 92Bclear

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Key Topics

Section 143(3)5 Section 92C5 Section 36(1)(iii)4 Disallowance3 Addition to Income3 Section 36(1)(viii)2 Depreciation2 Comparables/TP2 TP Method

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

ITA 601/COCH/2017[2013-14]Status: DisposedITAT Cochin13 Nov 2025AY 2013-14

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Rajakannan, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 143(3)Section 144CSection 144C(5)Section 36(1)(iii)Section 36(1)(va)Section 92C

transfer pricing adjustment in relation to notional interest on (a) loans/advances to AEs, and (b) receivables outstanding from AEs. Ground No. 3 to 7 read as under: 3 Assessment Year 2013-2014 “Imputation of notional interest “3. On the facts and circumstances of the case and in law, the learned AO erred in making and adjustment of INR.292

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

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

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

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