{"id":27694,"date":"2022-06-26T22:02:42","date_gmt":"2022-06-26T16:32:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/erm-india-p-ltd-v-neac-2021-91-itr-24-sn-2022-192-itd-115-delhitrib\/"},"modified":"2022-06-26T22:02:42","modified_gmt":"2022-06-26T16:32:42","slug":"erm-india-p-ltd-v-neac-2021-91-itr-24-sn-2022-192-itd-115-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/erm-india-p-ltd-v-neac-2021-91-itr-24-sn-2022-192-itd-115-delhitrib\/","title":{"rendered":"ERM India (P.) Ltd. v. NEAC (2021) 91 ITR 24 (SN) \/ (2022) 192 ITD 115 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that no additional imputation of interest on outstanding receivables is warranted if pricing\/profitability of assessee is more than working capital adjusted margin of comparables companies.\u00a0 Accordingly\u00a0 addition made on account of interest on receivables\u00a0 was deleted. Followed\u00a0 PCIT v. Kusum Health care (P) Ltd\u00a0 (2017)) 398 ITR 66 (Delhi)(HC). (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Interest on outstanding receivables-Adjustment  is not  warranted if pricing\/profitability of assessee is more than working capital adjusted margin of comparables companies. <\/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-27694","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7cG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27694","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=27694"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27694\/revisions"}],"predecessor-version":[{"id":27695,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27694\/revisions\/27695"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27694"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27694"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27694"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}