{"id":3214,"date":"2018-12-11T10:31:04","date_gmt":"2018-12-11T10:31:04","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-tetra-pak-india-p-ltd-2018-191-ttj-48-uo-pune-trib\/"},"modified":"2018-12-11T10:31:04","modified_gmt":"2018-12-11T10:31:04","slug":"dy-cit-v-tetra-pak-india-p-ltd-2018-191-ttj-48-uo-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-tetra-pak-india-p-ltd-2018-191-ttj-48-uo-pune-trib\/","title":{"rendered":"Dy. CIT v. Tetra Pak India (P) Ltd. (2018) 191 TTJ 48 (UO)( (Pune) Trib.)"},"content":{"rendered":"<p>The Tribunal held that liability and doubtful debts written back fall within the ambit of section 28 to 43 and therefore, formed part of operating income. Similarly, it was held that design income and services income are directly linked to the core activities of the assessee and therefore, would form part of operating profits. (AY. 2002-03\u00a0 2004-05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing &#8211; Arms\u2019 length price \u2013 operating profit \u2013 liabilities and doubtful debt written back as well as design income and services income form part of operating profit for computing operation profit while calculating OP\/OC ratio.<\/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-3214","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-PQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3214","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=3214"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3214\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}