{"id":25604,"date":"2022-03-17T13:17:40","date_gmt":"2022-03-17T07:47:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kec-international-ltd-v-dy-cit-2021-88-itr-246-mum-trib-2\/"},"modified":"2022-03-17T13:17:40","modified_gmt":"2022-03-17T07:47:40","slug":"kec-international-ltd-v-dy-cit-2021-88-itr-246-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kec-international-ltd-v-dy-cit-2021-88-itr-246-mum-trib-2\/","title":{"rendered":"KEC International Ltd. v. Dy. CIT (2021) 88 ITR 246 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that advances to associated enterprises. No interest chargeable no adjustment is required. Performance bank guarantees.\u00a0 Commission was paid by its subsidiary no adjustment required.\u00a0 (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Advances to associated enterprises-No interest chargeable-No adjustment is required-Performance bank guarantees-Commission was paid by its subsidiary-No adjustment required.  [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-25604","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6EY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25604","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=25604"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25604\/revisions"}],"predecessor-version":[{"id":25605,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25604\/revisions\/25605"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25604"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25604"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25604"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}