{"id":27672,"date":"2022-06-26T21:55:17","date_gmt":"2022-06-26T16:25:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jayant-agro-organics-ltd-v-addl-cit-214-ttj-368-mum-trib\/"},"modified":"2022-06-26T21:55:17","modified_gmt":"2022-06-26T16:25:17","slug":"jayant-agro-organics-ltd-v-addl-cit-214-ttj-368-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jayant-agro-organics-ltd-v-addl-cit-214-ttj-368-mum-trib\/","title":{"rendered":"Jayant Agro Organics Ltd. v. Addl. CIT 214 TTJ 368 (Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that rate at which the distribution company sells the electricity to the customers has to be\u00a0 adopted as CUP for bench marking the transaction relating to transfer of\u00a0 electricity\u00a0 to other units. Purchase made from AE are at arm\u2019s length price and non AE transactions are considered under CUP method.\u00a0 (AY. 2013-14, 2014-15)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Cup method-Rate at which the distribution company sells the  electricity  to the customers has to be adopted the transactions relating to transfer of electricity to other units-Purchase made from AE are at arm\u2019s length price and non AE transactions are considered under CUP method.  <\/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-27672","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7ck","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27672","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=27672"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27672\/revisions"}],"predecessor-version":[{"id":27673,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27672\/revisions\/27673"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27672"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27672"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}