{"id":1937,"date":"2018-08-07T00:53:02","date_gmt":"2018-08-07T00:53:02","guid":{"rendered":"http:\/\/itatonline.org\/digest\/g-s-caltex-india-p-ltd-v-dcit-2018-65-itr-36-sn-mum-trib\/"},"modified":"2019-02-26T12:48:52","modified_gmt":"2019-02-26T12:48:52","slug":"g-s-caltex-india-p-ltd-v-dcit-2018-65-itr-36-sn-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/g-s-caltex-india-p-ltd-v-dcit-2018-65-itr-36-sn-mum-trib\/","title":{"rendered":"G. S. Caltex India P. Ltd.  v. DCIT (2018) 65 ITR  36 (SN) \/ 171 DTR 345 196 TTJ 612 \/ 96 taxmann.com 614(Mum) (Trib)"},"content":{"rendered":"<p>Tribunal held that ,for computing arm\u2019s length price , in respect of importing lubricants , TNM\u00a0 is appropriate method .Assessee to be given adjustments for extraordinary costs incurred in first year of operations-AO is directed to re compute the\u00a0 arm\u2019s length price. \u00a0\u00a0( AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing \u2013 Arm\u2019s length price &#8211; Procuring and importing lubricants \u2013 TNM  is appropriate method &#8211; Assessee to be given adjustments for extraordinary costs incurred in first year of operations-AO is directed to re compute the  arm\u2019s length price.<\/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-1937","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-vf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1937","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=1937"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1937\/revisions"}],"predecessor-version":[{"id":4109,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1937\/revisions\/4109"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1937"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1937"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1937"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}