{"id":25509,"date":"2022-03-12T16:48:50","date_gmt":"2022-03-12T11:18:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-ikea-trading-india-p-ltd-2021-87-itr-12-sn-delhi-trib\/"},"modified":"2022-03-12T16:48:50","modified_gmt":"2022-03-12T11:18:50","slug":"acit-v-ikea-trading-india-p-ltd-2021-87-itr-12-sn-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-ikea-trading-india-p-ltd-2021-87-itr-12-sn-delhi-trib\/","title":{"rendered":"ACIT v. IKEA Trading (India) P. Ltd. (2021) 87 ITR 12 (SN) (Delhi) (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal the Tribunal held that adjustment of transfer pricing adjustment and disallowance of expenditure levy of penalty is held to be not justified. (AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Arm\u2019s length price-Adjustment of transfer pricing-Disallowance of expenditure-Penalty not leviable.  <\/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-25509","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Dr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25509","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=25509"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25509\/revisions"}],"predecessor-version":[{"id":25510,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25509\/revisions\/25510"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25509"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25509"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}