{"id":25790,"date":"2022-03-22T17:37:28","date_gmt":"2022-03-22T12:07:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/knorr-bremse-systems-for-commercial-vehicles-india-p-ltd-v-dcit-2021-209-ttj-1035-punetrib\/"},"modified":"2022-03-22T17:37:28","modified_gmt":"2022-03-22T12:07:28","slug":"knorr-bremse-systems-for-commercial-vehicles-india-p-ltd-v-dcit-2021-209-ttj-1035-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/knorr-bremse-systems-for-commercial-vehicles-india-p-ltd-v-dcit-2021-209-ttj-1035-punetrib\/","title":{"rendered":"Knorr Bremse Systems for Commercial Vehicles India (P.) Ltd v. DCIT (2021) 209 TTJ 1035 (Pune)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that the transfer pricing adjustment cannot extend to non-AE transactions. The matter is remitted to the file of AO\/TPO for restricting the transfer pricing adjustment only in respect of the AE transactions. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Transfer Pricing adjustment cannot extend to non-AE transactions and to that extent a proportionate adjustment is warranted.<\/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-25790","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6HY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25790","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=25790"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25790\/revisions"}],"predecessor-version":[{"id":25791,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25790\/revisions\/25791"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}