{"id":1622,"date":"2018-07-05T11:17:06","date_gmt":"2018-07-05T11:17:06","guid":{"rendered":"http:\/\/itatonline.org\/digest\/atotech-india-p-ltd-v-acit-2018-64-itr-74-sn-delhi-trib\/"},"modified":"2018-07-08T16:31:12","modified_gmt":"2018-07-08T16:31:12","slug":"atotech-india-p-ltd-v-acit-2018-64-itr-74-sn-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/atotech-india-p-ltd-v-acit-2018-64-itr-74-sn-delhi-trib\/","title":{"rendered":"Atotech India P. Ltd v. ACIT ( 2018) 64 ITR 74 (SN) \/167 DTR 17\/194 TTJ 1( Delhi) (Trib)"},"content":{"rendered":"<p>Tribunal held that , some services received from associated enterprises and the applicability of the benefit test could not be countenanced .International transactions should be bench marked separately. On facts comparable uncontrolled price method is most appropriate method\u00a0 accordingly for determination of management group cost, matter was remitted to the AO for a fresh determination of the arm\u2019s length price . ( AY. 2008 -09, 2009-10, 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing \u2013 Arm\u2019s length price -Management group cost &#8211; Some services received from associated enterprises and the applicability of the benefit test could not be countenanced -International transactions should be bench marked separately &#8211;  Comparable uncontrolled price method most appropriate method \u2013 For determination of management group cost, matter was remitted to the AO for a fresh determination of the arm\u2019s length price .<\/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-1622","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-qa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1622","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=1622"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1622\/revisions"}],"predecessor-version":[{"id":1699,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1622\/revisions\/1699"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}