{"id":27674,"date":"2022-06-26T21:55:39","date_gmt":"2022-06-26T16:25:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mubea-automotive-components-india-p-ltd-v-dy-cit-2021-214-ttj-1047-63-cch-501-208-dtr-217-punetrib\/"},"modified":"2022-06-26T21:55:39","modified_gmt":"2022-06-26T16:25:39","slug":"mubea-automotive-components-india-p-ltd-v-dy-cit-2021-214-ttj-1047-63-cch-501-208-dtr-217-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mubea-automotive-components-india-p-ltd-v-dy-cit-2021-214-ttj-1047-63-cch-501-208-dtr-217-punetrib\/","title":{"rendered":"Mubea Automotive Components India (P) Ltd. v. Dy. CIT (2021) 214 TTJ 1047 \/ 63 CCH 501 \/ 208 DTR 217 (Pune)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that CUP method is not the most appropriate method in the facts of the case. Assessing Officer is directed to determine ALP under the TNMM but restricting the amount\u00a0 of adjustment only to the International Transactions.\u00a0 (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-CUP method is not the most appropriate method in the facts of the case-Assessing Officer is directed to determine ALP under the TNMM but restricting the amount  of adjustment only to the International Transactions. [R. 10B]<\/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-27674","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7cm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27674","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=27674"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27674\/revisions"}],"predecessor-version":[{"id":27675,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27674\/revisions\/27675"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}