{"id":18360,"date":"2021-05-17T14:42:27","date_gmt":"2021-05-17T09:12:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/minda-rinder-p-ltd-v-acit-202186-itr-25-sn-punetrib\/"},"modified":"2021-05-17T14:42:27","modified_gmt":"2021-05-17T09:12:27","slug":"minda-rinder-p-ltd-v-acit-202186-itr-25-sn-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/minda-rinder-p-ltd-v-acit-202186-itr-25-sn-punetrib\/","title":{"rendered":"Minda Rinder P. Ltd. v. ACIT (2021)86 ITR 25 (SN) (Pune)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that, Transfer pricing adjustment to be restricted to International Transactions rather than entity level transactions \u00a0in conformity with the Tribunal\u2019s observations. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Transactional Net Margin Method-Transfer pricing adjustment to be restricted to International Transactions rather than entity level transactions. [S. 92(1)]  <\/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-18360","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4M8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18360","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=18360"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18360\/revisions"}],"predecessor-version":[{"id":18361,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18360\/revisions\/18361"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}