{"id":19014,"date":"2021-06-07T12:06:25","date_gmt":"2021-06-07T06:36:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/citit-v-honda-motors-co-ltd-2020-274-taxman-342-delhihc\/"},"modified":"2021-08-24T18:39:59","modified_gmt":"2021-08-24T13:09:59","slug":"citit-v-honda-motors-co-ltd-2020-274-taxman-342-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/citit-v-honda-motors-co-ltd-2020-274-taxman-342-delhihc\/","title":{"rendered":"CIT(IT) v. Honda Motors Co. Ltd. (2020) 274 Taxman 342 (Delhi)(HC) Editorial : SLP dismissed on the ground of delay , CIT(IT) v. Honda Motors Co. Ltd ( 2021 ) 278 Taxman 272 ( SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that once arm&#8217;s length principle has been satisfied, there can be no further profit attributable to assessee, even if assessee has a Permanent Establishment.\u00a0\u00a0 (A.Y.\u00a0 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-No addition can be made even if assessee has Permanent Establishment in India. [S. 9(1)(i)]<\/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-19014","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4WG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19014","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=19014"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19014\/revisions"}],"predecessor-version":[{"id":21162,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19014\/revisions\/21162"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}