{"id":34809,"date":"2023-06-07T19:52:16","date_gmt":"2023-06-07T14:22:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-organon-india-pvt-ltd-2023-the-chambers-journal-april-p-133-cal-hc\/"},"modified":"2023-06-07T19:52:16","modified_gmt":"2023-06-07T14:22:16","slug":"pcit-v-organon-india-pvt-ltd-2023-the-chambers-journal-april-p-133-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-organon-india-pvt-ltd-2023-the-chambers-journal-april-p-133-cal-hc\/","title":{"rendered":"PCIT v. Organon India Pvt Ltd (2023) The Chamber\u2019s Journal \u2013 April \u2013 P. 133 ( Cal )( HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that the Tribunal was justified in deleting the adjustment made by the Transfer Pricing Officer . ( ITAT \/16 \/2020 dt . 13 -3 2023 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing \u2013 Arm\u2019s length price -Outsourcing its manufacturing activity \u2013 Advertisement , marketing and promotion expenses \u2013 Transfer pricing adjustment is not justified . [ S. 92B ] <\/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-34809","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-93r","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34809","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=34809"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34809\/revisions"}],"predecessor-version":[{"id":34810,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34809\/revisions\/34810"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34809"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34809"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}