{"id":25784,"date":"2022-03-22T17:36:30","date_gmt":"2022-03-22T12:06:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tasty-bite-eatables-ltd-v-acit-2021-89-itr-699-214-ttj-643-punetrib\/"},"modified":"2022-06-08T08:01:22","modified_gmt":"2022-06-08T02:31:22","slug":"tasty-bite-eatables-ltd-v-acit-2021-89-itr-699-214-ttj-643-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tasty-bite-eatables-ltd-v-acit-2021-89-itr-699-214-ttj-643-punetrib\/","title":{"rendered":"Tasty Bite Eatables Ltd. v. ACIT (2021) 89 ITR 699 \/ 214 TTJ 643 \/ 205 DTR 289 (Pune)(Trib.)"},"content":{"rendered":"<p>Held that the Authorities justified in adopting combined accounts approach and confining addition to export segment-Functional similarity. Low turnover. Matter remanded.\u00a0 Assessing Officer bound to follow Dispute Resolution Panel\u2019s Direction (AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Comparable-Authorities justified in adopting combined accounts approach and confining addition to export segment-Functional similarity-Low turnover-Matter remanded-Draft Assessment order-Assessing Officer bound to follow Dispute Resolution Panel\u2019s Direction. [S. 144C] <\/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-25784","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6HS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25784","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=25784"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25784\/revisions"}],"predecessor-version":[{"id":27324,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25784\/revisions\/27324"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25784"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25784"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25784"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}