{"id":21767,"date":"2021-09-24T12:05:54","date_gmt":"2021-09-24T06:35:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-alstom-india-ltd-2020-207-ttj-932-mum-trib-alston-projects-india-ltd-v-ito-2020-207-ttj-932-mum-trib-2\/"},"modified":"2021-09-24T12:05:54","modified_gmt":"2021-09-24T06:35:54","slug":"dcit-v-alstom-india-ltd-2020-207-ttj-932-mum-trib-alston-projects-india-ltd-v-ito-2020-207-ttj-932-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-alstom-india-ltd-2020-207-ttj-932-mum-trib-alston-projects-india-ltd-v-ito-2020-207-ttj-932-mum-trib-2\/","title":{"rendered":"DCIT v. Alstom India Ltd. (2020) 207 TTJ 932 (Mum.)(Trib.) Alston Projects (India) Ltd. v. ITO (2020) 207 TTJ 932 (Mum.)(Trib.)"},"content":{"rendered":"<p>Allowing the additional ground regarding Transfer pricing adjustment\u00a0 the Tribunal held that Book profits of a company cannot be adjusted except as provided in Explanation 1 of Section 115JB(2). (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Transfer pricing adjustment-Held to be not justified-Additional ground allowed. [S. 254(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-21767","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5F5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21767","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=21767"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21767\/revisions"}],"predecessor-version":[{"id":21768,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21767\/revisions\/21768"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21767"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21767"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21767"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}