{"id":26013,"date":"2022-03-27T11:15:39","date_gmt":"2022-03-27T05:45:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-hairr-appliances-india-pvt-ltd-2021-90-itr-47-delhitrib\/"},"modified":"2022-03-27T11:15:39","modified_gmt":"2022-03-27T05:45:39","slug":"ito-v-hairr-appliances-india-pvt-ltd-2021-90-itr-47-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-hairr-appliances-india-pvt-ltd-2021-90-itr-47-delhitrib\/","title":{"rendered":"ITO v. Hairr Appliances (India) Pvt. Ltd. (2021) 90 ITR 47 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that gross profit earned with related party transactions were higher than the third party transactions on similar transactions. Adjustment made was deleted. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Advertisement and publicity expenses-Margin earned higher than the third party transactions-Adjustment made was deleted.  <\/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-26013","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Lz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26013","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=26013"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26013\/revisions"}],"predecessor-version":[{"id":26014,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26013\/revisions\/26014"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26013"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26013"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}