{"id":13615,"date":"2020-11-02T13:33:31","date_gmt":"2020-11-02T13:33:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/wilhelmsen-ship-management-india-pvt-ltd-v-dy-cit-2020-81-itr-14-sn-mum-trib-2\/"},"modified":"2020-11-02T13:33:31","modified_gmt":"2020-11-02T13:33:31","slug":"wilhelmsen-ship-management-india-pvt-ltd-v-dy-cit-2020-81-itr-14-sn-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/wilhelmsen-ship-management-india-pvt-ltd-v-dy-cit-2020-81-itr-14-sn-mum-trib-2\/","title":{"rendered":"Wilhelmsen Ship Management India Pvt. Ltd. v .Dy. CIT (2020) 81 ITR 14 (SN) ( Mum) (Trib)"},"content":{"rendered":"<p>Tribunal held that\u00a0 while deciding the issue in the assessment year 2002-03 the Tribunal after considering all factual as well as legal aspects of the issue, had accepted the price charged by the assessee towards manning services to its associated enterprise to be at the arm\u2019s length.(AY.2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.92C: Transfer pricing \u2014 Arm\u2019s length price \u2014 Manning service fee \u2014Addition is deleted .<\/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-13615","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3xB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13615","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=13615"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13615\/revisions"}],"predecessor-version":[{"id":13616,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13615\/revisions\/13616"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}