{"id":27688,"date":"2022-06-26T22:01:24","date_gmt":"2022-06-26T16:31:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hyundai-construction-india-p-ltd-v-acit-2021-213-ttj-216-punetrib\/"},"modified":"2022-06-26T22:01:24","modified_gmt":"2022-06-26T16:31:24","slug":"hyundai-construction-india-p-ltd-v-acit-2021-213-ttj-216-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hyundai-construction-india-p-ltd-v-acit-2021-213-ttj-216-punetrib\/","title":{"rendered":"Hyundai Construction India (P.) Ltd. v. ACIT (2021) 213 TTJ 216 (Pune)(Trib.)"},"content":{"rendered":"<p>Tribunal held that rate of customs duty paid by the assessee and the comparable is similar, no adjustment is warranted towards excess custom duty paid because the assesssee\u2019s percentage of import to total materials purchased is higher than that of the comparbles. Tribunal also held that BEML being a Government company, cannot be included in the list of comparbles. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Customs duty paid-Adjustment is not warranted-Selection of comparable-BEML being a Government company cannot be included in the list of comparables. [R. 10B(1)] <\/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-27688","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7cA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27688","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=27688"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27688\/revisions"}],"predecessor-version":[{"id":27689,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27688\/revisions\/27689"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27688"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27688"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}