{"id":25479,"date":"2022-03-12T16:43:24","date_gmt":"2022-03-12T11:13:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/add-cit-v-bunge-india-pvt-ltd-2021-87-itr-34-sn-mum-trib-2\/"},"modified":"2022-03-12T16:43:24","modified_gmt":"2022-03-12T11:13:24","slug":"add-cit-v-bunge-india-pvt-ltd-2021-87-itr-34-sn-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/add-cit-v-bunge-india-pvt-ltd-2021-87-itr-34-sn-mum-trib-2\/","title":{"rendered":"Add.CIT v. Bunge India Pvt. Ltd. (2021) 87 ITR 34 (SN) (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that net margin method adjustments to be restricted to international transactions and\u00a0 not to be applied to entire segment of\u00a0 manufacturing activity. Assesee is entitled to benefit of tolerance range of\u00a0 +5 Per Cent.<em>(<\/em>AY. 2008-09, 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Net margin method-Adjustments to  be restricted to international transactions  and  not to be applied to entire segment of  manufacturing activity-Entitled to benefit of  tolerance range of +5 Per Cent. [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-25479","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6CX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25479","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=25479"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25479\/revisions"}],"predecessor-version":[{"id":25480,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25479\/revisions\/25480"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25479"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25479"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}