{"id":1621,"date":"2018-07-05T10:19:08","date_gmt":"2018-07-05T10:19:08","guid":{"rendered":"http:\/\/itatonline.org\/digest\/eaton-fluid-power-limited-v-acit-2018-64-itr-578-pune-trib\/"},"modified":"2018-07-05T10:19:08","modified_gmt":"2018-07-05T10:19:08","slug":"eaton-fluid-power-limited-v-acit-2018-64-itr-578-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/eaton-fluid-power-limited-v-acit-2018-64-itr-578-pune-trib\/","title":{"rendered":"Eaton Fluid Power Limited  v. ACIT  (2018) 64 ITR 578 (Pune) (Trib)"},"content":{"rendered":"<p>Tribunal held that ;margins of assessee with its associated enterprises is\u00a0higher than margins of assessee with third parties\u00a0 hence no adjustment on account of Arm\u2019s length price is warranted.<strong>\u00a0 <\/strong>As reagrds International Transactions of information technology services availed of to be aggregated with other Transactions and to\u00a0 be\u00a0 benchmarked applying internal transactional net margin method. Order of TPO in taking value of International transactions of information technology services availed at nil was to be reversed and the adjustment made was to be deleted . \u00a0( AY.2008 -09)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing \u2013 Arm\u2019s length price \u2014Margins of assessee with its associated enterprises is  higher than margins of assessee with third parties  hence no adjustment on account of Arm\u2019s length price is warranted. International Transactions of information technology services availed of to be aggregated with other Transactions and to  be  benchmarked applying internal transactional net margin method. Order of TPO in taking value of International transactions of information technology services availed at nil was to be reversed and the adjustment made was to be 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":[1],"tags":[],"class_list":["post-1621","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-q9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1621","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=1621"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1621\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}