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

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)

price (ALP). On noticing the above, the AO referred the matter to 3 IT (TP) A No. 119/Coch/2016 & IT (TP) A Nos. 38 & 643/Coch/2017 M/s. Joyalukkas India Pvt. Ltd. the TPO for the purpose of benchmarking the above international transactions. The TPO rejecting the TP study submitted by the appellant and proceeded with the benchmarking the international transaction by rejecting

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

TP study by adopting\nby adopting Transactional Net Margin Method (TNMM) as most\nappropriate method and sought to justify the international\ntransactions are at arm's length price (ALP). On noticing the above\ninternational transaction, the AO referred the matter, under the\nprovisions of section 92CA(1) of the Act, to the Transfer

THE DCIT, KOCHI vs. M/S.NETWORK SYSTEMS & TECHNOLOGIES P. LTD, ALUVA

In the result, the appeals filed by the Revenue stand partly allowed

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

method 7 Nest GmbH Advances Rs. 2,82,60,841/- CUP 8 Nihon Nest Corporation Commission Rs.12,09,19,144 CUP 9 Nihon Nest Corporation Post Support Rs, 6,04,59,572 CUP Services 10 Nihon Nest Corporation Reimbursement Rs. 80,56,963 CPM 11 Nest Technologies Inc of Expenses Rs. 8,91,01,229 CPM 5. On noticing

THE DCIT, KOCHI vs. M/S.NETWORK SYSTEMS & TECHNOLOGIES P. LTD, ALUVA

In the result, the appeals filed by the Revenue stand partly allowed

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

method 7 Nest GmbH Advances Rs. 2,82,60,841/- CUP 8 Nihon Nest Corporation Commission Rs.12,09,19,144 CUP 9 Nihon Nest Corporation Post Support Rs, 6,04,59,572 CUP Services 10 Nihon Nest Corporation Reimbursement Rs. 80,56,963 CPM 11 Nest Technologies Inc of Expenses Rs. 8,91,01,229 CPM 5. On noticing