{"id":10092,"date":"2020-02-24T02:16:13","date_gmt":"2020-02-24T02:16:13","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bata-india-ltd-v-dcit-2020-180-itd-464-kol-trib-6\/"},"modified":"2020-02-24T02:16:13","modified_gmt":"2020-02-24T02:16:13","slug":"bata-india-ltd-v-dcit-2020-180-itd-464-kol-trib-6","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bata-india-ltd-v-dcit-2020-180-itd-464-kol-trib-6\/","title":{"rendered":"Bata India Ltd. v. DCIT (2020) 180 ITD 464 (Kol) (Trib.)"},"content":{"rendered":"<p>Tribunal held that where arm&#8217;s length value of transactions as computed by TPO was within permitted range of variation of +\/- 5 per cent of actual value of transaction, downward adjustment made by TPO was not justified. (AY. 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92B : Transfer pricing \u2013  Safe Harbour Rules (5 per cent variation) &#8211; No TP adjustment could be made where arm&#8217;s length value of transactions as computed by TPO was within permitted range of variation of +\/- 5 per cent of actual value of transaction. [ S.92C ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10092","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2CM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10092","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=10092"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10092\/revisions"}],"predecessor-version":[{"id":10093,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10092\/revisions\/10093"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10092"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10092"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}