{"id":25606,"date":"2022-03-17T13:18:00","date_gmt":"2022-03-17T07:48:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-lifestyle-international-p-ltd-2021-88-itr-79-bang-trib-3\/"},"modified":"2022-03-17T13:18:00","modified_gmt":"2022-03-17T07:48:00","slug":"acit-v-lifestyle-international-p-ltd-2021-88-itr-79-bang-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-lifestyle-international-p-ltd-2021-88-itr-79-bang-trib-3\/","title":{"rendered":"ACIT v. Lifestyle International (P.) Ltd. (2021) 88 ITR 79 (Bang.) (Trib.)"},"content":{"rendered":"<p>Held that payment of professional fess\u00a0 the Assessing Officer cannot disallow the expenses. No adjustment is required. (AY. 2008-09, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Payment of professional fees-No adjustment required-Assessing Officer cannot disallow expenses. [S. 37(1)] <\/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-25606","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6F0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25606","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=25606"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25606\/revisions"}],"predecessor-version":[{"id":25607,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25606\/revisions\/25607"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}