{"id":25402,"date":"2022-03-12T15:57:10","date_gmt":"2022-03-12T10:27:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/a-o-smith-india-water-products-pvt-ltd-v-dy-cit-2021-86-itr-38-sn-bang-trib-4\/"},"modified":"2022-03-12T15:57:10","modified_gmt":"2022-03-12T10:27:10","slug":"a-o-smith-india-water-products-pvt-ltd-v-dy-cit-2021-86-itr-38-sn-bang-trib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/a-o-smith-india-water-products-pvt-ltd-v-dy-cit-2021-86-itr-38-sn-bang-trib-4\/","title":{"rendered":"A.O. Smith India Water Products Pvt. Ltd. v. Dy.CIT (2021) 86 ITR 38 (SN.) (Bang.)(Trib.)"},"content":{"rendered":"<p>Following the earlier order the Transfer Pricing Officer was directed to determine the arm\u2019s length price of the transaction under the trading segment using the cost plus method as the most appropriate one. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Net Margin Method or Cost-Plus Method-Directed to adopt cost plus method.  [S.92CA]<\/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-25402","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6BI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25402","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=25402"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25402\/revisions"}],"predecessor-version":[{"id":25403,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25402\/revisions\/25403"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}