{"id":11515,"date":"2020-05-18T01:45:11","date_gmt":"2020-05-18T01:45:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-carraroindia-pvt-ltd-as-a-successor-of-turbo-gears-india-pvt-ltd-2020-185-dtr-78-203-ttj-623-punetrib\/"},"modified":"2020-05-18T01:45:11","modified_gmt":"2020-05-18T01:45:11","slug":"dy-cit-v-carraroindia-pvt-ltd-as-a-successor-of-turbo-gears-india-pvt-ltd-2020-185-dtr-78-203-ttj-623-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-carraroindia-pvt-ltd-as-a-successor-of-turbo-gears-india-pvt-ltd-2020-185-dtr-78-203-ttj-623-punetrib\/","title":{"rendered":"Dy.CIT v. CarraroIndia Pvt. Ltd. (As a Successor of Turbo Gears India Pvt. Ltd.) (2020) 185 DTR 78 \/ 203 TTJ 623 (Pune)(Trib.)"},"content":{"rendered":"<p>Tribunal set-aside the order to the file of the AO\/TPO for a fresh determination of the ALP of payment of professional fee\u00a0 and directed that the benchmarking would be done by taking the assessee itself as a tested party and Indian comparables and then applying a correct method. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : transfer pricing\u2013Arm\u2019s length price\u2013Professional fees-TNMM-CUP method\u2013Matter remanded to the TPO. <\/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-11515","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2ZJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11515","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=11515"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11515\/revisions"}],"predecessor-version":[{"id":11516,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11515\/revisions\/11516"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11515"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11515"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11515"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}