{"id":27696,"date":"2022-06-26T22:03:07","date_gmt":"2022-06-26T16:33:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-kolte-patil-developers-ltd-2021-209-ttj-364-198-dtr-1-punetrib\/"},"modified":"2022-06-26T22:03:07","modified_gmt":"2022-06-26T16:33:07","slug":"dcit-v-kolte-patil-developers-ltd-2021-209-ttj-364-198-dtr-1-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-kolte-patil-developers-ltd-2021-209-ttj-364-198-dtr-1-punetrib\/","title":{"rendered":"DCIT. v Kolte Patil Developers Ltd. (2021) 209 TTJ 364 \/ 198 DTR 1 (Pune)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that, recharacterization of the transaction of debt in to equity is not approved.\u00a0 Bench marking of interest payment to AES at\u00a0 13. 75 %\u00a0 matter remanded. Additional ground on Education cess was allowed. (AY.\u00a0 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Recharacterization of the transaction of debt in to equity is not approved-Bench marking of interest payment to AES at  13. 75 %  matter remanded-Additional ground on Education cess was allowed. [S. 94B] <\/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-27696","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7cI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27696","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=27696"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27696\/revisions"}],"predecessor-version":[{"id":27697,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27696\/revisions\/27697"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27696"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27696"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}