{"id":23236,"date":"2021-12-21T16:55:09","date_gmt":"2021-12-21T11:25:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tata-coffee-ltd-v-dcit-2021-189-itd-128-bang-trib\/"},"modified":"2021-12-21T16:55:09","modified_gmt":"2021-12-21T11:25:09","slug":"tata-coffee-ltd-v-dcit-2021-189-itd-128-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tata-coffee-ltd-v-dcit-2021-189-itd-128-bang-trib\/","title":{"rendered":"Tata Coffee Ltd. v. DCIT (2021) 189 ITD 128 (Bang.)(Trib.)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>Tribunal held that the DRP had determined mark up rate at 10 per cent on basis of financial results of assessee-company, but it had not brought on record any external supporting material to substantiate said mark-up rate, determination of rate of markup would require fresh examination. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Reimbursement of expenses-Mark up was directed to be re-examined. <\/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-23236","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-62M","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23236","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=23236"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23236\/revisions"}],"predecessor-version":[{"id":23237,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23236\/revisions\/23237"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23236"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}