{"id":23232,"date":"2021-12-21T16:54:32","date_gmt":"2021-12-21T11:24:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gemological-institute-of-america-inc-v-acitit-2021-189-itd-254-88-itr-505-211-ttj-521-201-dtr-321-mum-trib\/"},"modified":"2021-12-21T16:54:32","modified_gmt":"2021-12-21T11:24:32","slug":"gemological-institute-of-america-inc-v-acitit-2021-189-itd-254-88-itr-505-211-ttj-521-201-dtr-321-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gemological-institute-of-america-inc-v-acitit-2021-189-itd-254-88-itr-505-211-ttj-521-201-dtr-321-mum-trib\/","title":{"rendered":"Gemological Institute of America Inc. v. ACIT(IT) (2021) 189 ITD 254 \/ 88 ITR 505 \/ 211 TTJ 521 \/ 201 DTR 321 (Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that proviso to section 92CE(1), cannot be interpreted as a bar on any secondary adjustment even de hors requirements under section 92CE(1). Matter was remanded for verification of factual elements. (AY. 2011-12 to 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Secondary adjustment cannot be rejected-Matter  was remanded for verification of factual elements. [S. 92CE(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-23232","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-62I","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23232","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=23232"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23232\/revisions"}],"predecessor-version":[{"id":23233,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23232\/revisions\/23233"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23232"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}