{"id":22849,"date":"2021-11-24T12:00:28","date_gmt":"2021-11-24T06:30:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mahle-behr-india-ltd-v-dcit-2021-188-itd-769-punetrib\/"},"modified":"2021-11-24T12:00:28","modified_gmt":"2021-11-24T06:30:28","slug":"mahle-behr-india-ltd-v-dcit-2021-188-itd-769-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mahle-behr-india-ltd-v-dcit-2021-188-itd-769-punetrib\/","title":{"rendered":"Mahle Behr India Ltd. v. DCIT (2021) 188 ITD 769 (Pune)(Trib.)"},"content":{"rendered":"<p>Held that Assessing Officer\/TPO\/Commissioner (Appeals) did not give any finding in respect of inclusion or exclusion of comparables, but made T.P. adjustment. Matter remanded (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Order passed without giving any finding-Matter remanded. [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-22849","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Wx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22849","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=22849"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22849\/revisions"}],"predecessor-version":[{"id":22850,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22849\/revisions\/22850"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22849"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22849"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}