{"id":18685,"date":"2021-05-26T12:11:11","date_gmt":"2021-05-26T06:41:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/usg-india-pvt-ltd-v-acit-202185-itr-71-sndelhi-trib\/"},"modified":"2021-05-26T12:11:11","modified_gmt":"2021-05-26T06:41:11","slug":"usg-india-pvt-ltd-v-acit-202185-itr-71-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/usg-india-pvt-ltd-v-acit-202185-itr-71-sndelhi-trib\/","title":{"rendered":"USG India Pvt. Ltd. v. ACIT (2021)85 ITR 71 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Tribunal remanded to the Transfer Pricing Officer with a direction to consider the fresh search of the comparables by the assessee. The assessee was to submit the complete search along with accept\/reject matrix and the computation of the margin of the transactional net margin method before the Transfer Pricing Officer and the Transfer Pricing Officer may verify it and after giving proper opportunity of hearing to the assessee may compute the correct margin and consequent adjustment.( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing \u2013 Arm\u2019s length price &#8211; Transactional Net Margin Method \u2014Matter remanded to transfer pricing officer to consider fresh search of  comparables. [ S.92C(3) ]<\/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-18685","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Rn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18685","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=18685"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18685\/revisions"}],"predecessor-version":[{"id":18686,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18685\/revisions\/18686"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18685"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18685"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}