{"id":13077,"date":"2020-10-18T09:57:20","date_gmt":"2020-10-18T09:57:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/reckitt-benckiser-i-pvt-ltd-v-dy-cit-2020-81-itr-577-kol-trib-4\/"},"modified":"2020-10-18T09:57:20","modified_gmt":"2020-10-18T09:57:20","slug":"reckitt-benckiser-i-pvt-ltd-v-dy-cit-2020-81-itr-577-kol-trib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/reckitt-benckiser-i-pvt-ltd-v-dy-cit-2020-81-itr-577-kol-trib-4\/","title":{"rendered":"Reckitt Benckiser (I.) Pvt. Ltd. v Dy. CIT (2020) 81 ITR 577 (Kol) (Trib)"},"content":{"rendered":"<p>Tribunal held that\u00a0 the royalty was paid for\u00a0 basket of\u00a0 services . accordingly adjustment is held to be not justified . As regards\u00a0 advertising, marketing and promotion of sales expenses\u00a0 there being no proof of\u00a0 existence of\u00a0 International Transaction\u00a0 adjustment made in\u00a0 respect of\u00a0advertising marketing and promotion of\u00a0 sales expenses to be deleted . As regards expenses reimbursed matter remanded\u00a0 to the AO for verification .( AY.2010-11, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.92C: : Transfer pricing \u2013 Arm\u2019s length price \u2013 Royalty -Paid for  basket of  services \u2014 Adjustment is held to be not justified -Advertising, marketing and promotion of sales expenses \u2014No proof of  existence of  International Transaction \u2014Adjustment made in  respect of  advertising marketing and promotion of  sales expenses to be deleted -Expenses reimbursed matter remanded [ S.92CA ]<\/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":[21],"tags":[],"class_list":["post-13077","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3oV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13077","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=13077"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13077\/revisions"}],"predecessor-version":[{"id":13078,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13077\/revisions\/13078"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13077"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13077"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13077"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}