{"id":2970,"date":"2018-11-27T11:51:42","date_gmt":"2018-11-27T11:51:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-veer-gems-2018-407-itr-639-guj-hc-editorial-slp-of-revenue-is-dismissed-cit-v-veer-gems-2018-406-itr-37-st-2\/"},"modified":"2018-11-27T11:51:42","modified_gmt":"2018-11-27T11:51:42","slug":"cit-v-veer-gems-2018-407-itr-639-guj-hc-editorial-slp-of-revenue-is-dismissed-cit-v-veer-gems-2018-406-itr-37-st-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-veer-gems-2018-407-itr-639-guj-hc-editorial-slp-of-revenue-is-dismissed-cit-v-veer-gems-2018-406-itr-37-st-2\/","title":{"rendered":"CIT  v.  Veer Gems. (2018) 407 ITR 639 (Guj) (HC) Editorial: SLP of revenue is dismissed ; CIT  v.  Veer Gems. (2018) 406 ITR 37 ( St)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Dismissing the appeal of the revenue the Court held that , supplier of assessee\u00a0 is not manufacturer .Assessee and supplier Partnership\u00a0 is not controlled by individuals. Neither of Firms holding 10 Per Cent. interest in each other.\u00a0 Accordingly the supplier cannot be treated as\u00a0\u00a0 associated enterprises .\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92A : Transfer pricing &#8211; Associated enterprises -Supplier of assessee  is not manufacturer \u2014 Assessee and supplier Partnership  is not controlled by individuals \u2014 Neither of Firms holding 10 Per Cent. interest in each other- Not associated enterprises .[ S.92C ]<\/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":[1],"tags":[],"class_list":["post-2970","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-LU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2970","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=2970"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2970\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2970"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2970"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2970"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}