{"id":20935,"date":"2021-08-05T18:24:48","date_gmt":"2021-08-05T12:54:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/henkel-chembond-surface-technologies-ltd-v-acit-2021-187-itd-406-mum-trib\/"},"modified":"2021-08-05T18:24:48","modified_gmt":"2021-08-05T12:54:48","slug":"henkel-chembond-surface-technologies-ltd-v-acit-2021-187-itd-406-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/henkel-chembond-surface-technologies-ltd-v-acit-2021-187-itd-406-mum-trib\/","title":{"rendered":"Henkel Chembond Surface Technologies Ltd. v. ACIT (2021) 187 ITD 406 (Mum.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that since TPO did not resort to transfer pricing exercise as per any of methods as prescribed in section 92C(1), transfer pricing adjustment was to be deleted. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Management fee-TPO did not resort to transfer pricing exercise adjustment-Addition  was to be deleted. [S. 92C(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-20935","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5rF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20935","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=20935"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20935\/revisions"}],"predecessor-version":[{"id":20936,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20935\/revisions\/20936"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20935"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20935"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20935"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}