{"id":21763,"date":"2021-09-24T12:04:58","date_gmt":"2021-09-24T06:34:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/knorr-bremse-systems-for-commercial-vehicles-india-pvt-ltd-v-dy-cit-2020-205-ttj-736-pune-trib\/"},"modified":"2021-09-24T12:04:58","modified_gmt":"2021-09-24T06:34:58","slug":"knorr-bremse-systems-for-commercial-vehicles-india-pvt-ltd-v-dy-cit-2020-205-ttj-736-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/knorr-bremse-systems-for-commercial-vehicles-india-pvt-ltd-v-dy-cit-2020-205-ttj-736-pune-trib\/","title":{"rendered":"Knorr Bremse Systems For Commercial Vehicles India Pvt. Ltd. v. Dy. CIT (2020) 205 TTJ 736 (Pune.)(Trib.)"},"content":{"rendered":"<p>The assessee was already paying royalty\/fees for the use of Trademarks, which is embedded under the TTA and hence further payment under the TLA was not warranted. The assesse was earlier paying for use of contractual Trademarks and there was no need to pay a further amount for use of the Trademarks. Such an approach is considered erroneous and no addition in made. Matter remanded. (AY. 2011-12, 2012-13, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Royalty  fees for use  of trade mark-Matter remanded. <\/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-21763","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5F1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21763","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=21763"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21763\/revisions"}],"predecessor-version":[{"id":21764,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21763\/revisions\/21764"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21763"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21763"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}