{"id":27690,"date":"2022-06-26T22:01:43","date_gmt":"2022-06-26T16:31:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mtu-india-p-ltd-v-dcit-2021-211-ttj-978-203-dtr-390-punetrib\/"},"modified":"2022-06-26T22:01:43","modified_gmt":"2022-06-26T16:31:43","slug":"mtu-india-p-ltd-v-dcit-2021-211-ttj-978-203-dtr-390-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mtu-india-p-ltd-v-dcit-2021-211-ttj-978-203-dtr-390-punetrib\/","title":{"rendered":"Mtu India (P) Ltd. v. DCIT (2021) 211 TTJ 978 \/ 203 DTR 390 (Pune)(Trib.)"},"content":{"rendered":"<p>Tribunal held that when an international transactions is concluded in the\u00a0 succeeding year the costa\/ revenue of the said transaction from first year also qualify for consideration in determining ALP even though characterized\u00a0\u00a0 as prior period costs \/ revenue. Matter set aside for decide a fresh.\u00a0 Tribunal also held that TP adjustment are only in respect of international transactions and not entry level transactions.\u00a0\u00a0 (AY. \u00a02013-14)\u00a0 <u>\u00a0<\/u><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Operating revenue expenses incurred-Order set aside-TP adjustment are only in respect of international transactions and not entry level transactions.  [S. 92] <\/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-27690","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7cC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27690","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=27690"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27690\/revisions"}],"predecessor-version":[{"id":27691,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27690\/revisions\/27691"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27690"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27690"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27690"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}