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Section 143(3)4 Section 92C2 Section 92C(3)2 Addition to Income2 Comparables/TP2 TP Method2

KONY INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

In the result, appeal of the assessee is partly allowed for statistical purposes as indicated hereinabove

ITA 2305/HYD/2018[2014-15]Status: DisposedITAT Hyderabad20 Nov 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year: 2014-15 M/S. Kony India Private Vs. Deputy Commissioner Of Limited, Income Tax, Sez Unit Ii, Office Level-7, Circle-2(1), Building No. Ho6, Phoenix Room No.514, 5Th Floor, Info City Private Limited, Signature Towers, Opp. Serilingampally, Hyderabad Botanical Garden, – 500 081. Kondapur, Hyderabad-84. Pan: Aadck 2294 C (Appellant) (Respondent) Assessee By: Sri H. Srinivasulu & Sri Kranthi Palivela Ca, Ars Revenue By: Sri Y.V.S.T. Sai, Cit-Dr Date Of Hearing: 26/08/2019 Date Of Pronouncement: 20/11/2019

For Appellant: Sri H. Srinivasulu & Sri KranthiFor Respondent: Sri Y.V.S.T. Sai, CIT-DR

Section 143(3)Section 92CSection 92C(3)

35A by the assessee raising objections regarding the draft assessment order passed on 04/09/2018 U/s. 143(3) r.w.s 92CA(3) r.w.s 144C of the Act however, the Ld. Members of the DRP upheld the entire upward adjustment of profit by Rs. 16,96,77,951/- and added to the income of the assessee based on which final assessment order

KONY INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

KONY INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

KONY IT SERVICES PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD