{"id":27670,"date":"2022-06-26T21:54:47","date_gmt":"2022-06-26T16:24:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dow-agrosciences-india-p-ltd-v-acit-2021-214-ttj-1064-mum-trib\/"},"modified":"2023-07-19T19:27:11","modified_gmt":"2023-07-19T13:57:11","slug":"dow-agrosciences-india-p-ltd-v-acit-2021-214-ttj-1064-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dow-agrosciences-india-p-ltd-v-acit-2021-214-ttj-1064-mum-trib\/","title":{"rendered":"Dow Agrosciences India (P) Ltd. v. ACIT (2021) 214 TTJ 1064  \/ 126 taxmann.com 240\/(2022) 214 DTR 291 (Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 Net margin is higher than the margin of the comparables, addition was deleted-It is not obligatory for the assessee to demonstrate as to whether or not the international transaction has resulted into economic benefit. (AY. 2010-11 to 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Royalty-Net margin is higher than the margin of the comparables, addition was deleted-It is not obligatory for the assessee to demonstrate as to whether or not the international transaction has resulted into economic benefit. [S. 92BF(ii)]  <\/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-27670","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7ci","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27670","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=27670"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27670\/revisions"}],"predecessor-version":[{"id":35090,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27670\/revisions\/35090"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}