{"id":1720,"date":"2018-07-09T05:59:47","date_gmt":"2018-07-09T05:59:47","guid":{"rendered":"http:\/\/itatonline.org\/digest\/knorr-bremse-india-p-ltd-v-acit-2018-65-itr-15-sn-delhi-trib\/"},"modified":"2018-07-09T05:59:47","modified_gmt":"2018-07-09T05:59:47","slug":"knorr-bremse-india-p-ltd-v-acit-2018-65-itr-15-sn-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/knorr-bremse-india-p-ltd-v-acit-2018-65-itr-15-sn-delhi-trib\/","title":{"rendered":"Knorr Bremse India P. Ltd.  v. ACIT (2018) 65 ITR  15 (SN) (Delhi) (Trib)"},"content":{"rendered":"<p>Tribunal held that , Transactional net margin method is most appropriate method in respect of\u00a0 professional consultancy fees, management fees for support service and sap consultancy charges .Accordingly the AO \u00a0\u00a0was directed to delete the addition. ( AY.2007 -08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing \u2013 Arm\u2019s length price -Professional consultancy fees, management fees for support service and sap consultancy charges \u2014 Transactional net margin method is most appropriate method.<\/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-1720","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-rK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1720","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=1720"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1720\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1720"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1720"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1720"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}