{"id":31208,"date":"2022-12-10T13:12:39","date_gmt":"2022-12-10T07:42:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bharat-vijaykumar-jain-huf-v-dcit-194-itd-288-94-itr-122-bang-trib\/"},"modified":"2022-12-10T13:12:39","modified_gmt":"2022-12-10T07:42:39","slug":"bharat-vijaykumar-jain-huf-v-dcit-194-itd-288-94-itr-122-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bharat-vijaykumar-jain-huf-v-dcit-194-itd-288-94-itr-122-bang-trib\/","title":{"rendered":"Bharat Vijaykumar Jain (HUF) v. DCIT 194 ITD 288 \/ 94 ITR 122 (Bang.)(Trib.)"},"content":{"rendered":"<p>Held that where TNMM was used for calculation of ALP of international transactions entered into by assessee with its AEs, working capital adjustment was to be allowed.\u00a0\u00a0 (AY. 2016-17\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Working capital adjustments-Working capital adjustment to be allowed where TNMM used for calculation of ALP. [R. 10B] <\/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-31208","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-87m","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31208","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=31208"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31208\/revisions"}],"predecessor-version":[{"id":31209,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31208\/revisions\/31209"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}