{"id":22861,"date":"2021-11-24T12:02:18","date_gmt":"2021-11-24T06:32:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/minda-rinder-p-ltd-v-acit-2021-188-itd-513-210-ttj-545-200-dtr-58-86-itr-25-sn-punetrib\/"},"modified":"2021-11-24T12:02:18","modified_gmt":"2021-11-24T06:32:18","slug":"minda-rinder-p-ltd-v-acit-2021-188-itd-513-210-ttj-545-200-dtr-58-86-itr-25-sn-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/minda-rinder-p-ltd-v-acit-2021-188-itd-513-210-ttj-545-200-dtr-58-86-itr-25-sn-punetrib\/","title":{"rendered":"Minda Rinder (P.) Ltd. v. ACIT (2021) 188 ITD 513 \/ 210 TTJ 545 \/ 200 DTR 58 \/ 86 ITR 25 (SN) (Pune)(Trib.)"},"content":{"rendered":"<p>Held that transfer pricing adjustment ought to have been restricted to international transactions with Associated Enterprises rather than entity level transactions. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Restricted to international transactions with Associated Enterprises. <\/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-22861","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5WJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22861","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=22861"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22861\/revisions"}],"predecessor-version":[{"id":22862,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22861\/revisions\/22862"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22861"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22861"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22861"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}