{"id":1936,"date":"2018-08-07T00:52:25","date_gmt":"2018-08-07T00:52:25","guid":{"rendered":"http:\/\/itatonline.org\/digest\/allianz-cornhill-information-services-p-ltd-v-dcit-2018-65-itr-33-sn-cochin-trib\/"},"modified":"2018-08-07T00:52:25","modified_gmt":"2018-08-07T00:52:25","slug":"allianz-cornhill-information-services-p-ltd-v-dcit-2018-65-itr-33-sn-cochin-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/allianz-cornhill-information-services-p-ltd-v-dcit-2018-65-itr-33-sn-cochin-trib\/","title":{"rendered":"Allianz Cornhill Information Services P. Ltd. v. DCIT (2018) 65 ITR  33  (SN) (Cochin) (Trib)"},"content":{"rendered":"<p>Tribunal held that\u00a0 for recovery of outstanding expenses ,interest ,period of 60 days reasonable within which expenses ought to have been recovered .SBI-PLR\u00a0 rates alone should be calculated without any 3 per cent spread.8.15 Per Cent should be adopted while calculating Arm\u2019s Length Price interest.Opportunity cost to assessee\u2019s funds to be calculated in relation to interest earning capacity in domestic market.( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.92C:Transfer Pricing \u2014 Arm\u2019s Length Price \u2014Outstanding expenses \u2014 Interest \u2014 Period of  60 days reasonable within which expenses ought to have been recovered\u2014SBI-PLR  rates alone should be calculated without any 3 per cent spread.8.15 Per Cent should be adopted while calculating Arm\u2019s Length Price interest \u2014 Opportunity cost to assessee\u2019s funds to be calculated in relation to interest earning capacity in domestic market. [ S.92B ]<\/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-1936","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ve","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1936","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=1936"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1936\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1936"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1936"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1936"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}