{"id":16646,"date":"2021-04-14T11:33:56","date_gmt":"2021-04-14T06:03:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/firemenich-aromatics-i-p-ltd-v-acit-2020-184-itd-43-mum-trib-2\/"},"modified":"2021-04-14T11:33:56","modified_gmt":"2021-04-14T06:03:56","slug":"firemenich-aromatics-i-p-ltd-v-acit-2020-184-itd-43-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/firemenich-aromatics-i-p-ltd-v-acit-2020-184-itd-43-mum-trib-2\/","title":{"rendered":"Firemenich Aromatics (I) (P) Ltd. v. ACIT (2020) 184 ITD 43 (Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that data to be used for comparison should be data relating to same financial year in which international transaction were entered by tested party. Order of DRP is affirmed.\u00a0 Delay of 47 days\u00a0\u00a0 in filing appeal by the revenue was condoned\u00a0 (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Comparison-Data should be of same financial  year-Delay of 47 days   in filing appeal by the revenue was condoned. [S. 253] <\/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-16646","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4ku","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16646","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=16646"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16646\/revisions"}],"predecessor-version":[{"id":16647,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16646\/revisions\/16647"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16646"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16646"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}