{"id":36401,"date":"2023-08-29T13:00:16","date_gmt":"2023-08-29T07:30:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-komli-wedia-india-p-ltd-2022-98-itr-5snmum-trib\/"},"modified":"2023-08-29T13:00:16","modified_gmt":"2023-08-29T07:30:16","slug":"dy-cit-v-komli-wedia-india-p-ltd-2022-98-itr-5snmum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-komli-wedia-india-p-ltd-2022-98-itr-5snmum-trib\/","title":{"rendered":"Dy. CIT v. Komli Wedia India P. Ltd. (2022) 98 ITR 5(SN)(Mum) (Trib)"},"content":{"rendered":"<p>Held that the resale price method generally should have been adopted as the most appropriate method. the advertisement publicity and business development expenses were not related to the distributor function of purchase and sale of online media transaction and that the assessee was a start-up company and was expanding its operations in India, therefore, it had incurred such expenses for increasing its valuation. These findings had not been controverted by the authorities. The resale price method was the most appropriate method for benchmarking the arm\u2019s length price of distributor function of the assessee.(AY.\u00a0 2011-12, 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Most appropriate method-Resale of  online advertisement space-Resale Price Method most appropriate method.  <\/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-36401","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9t7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36401","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=36401"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36401\/revisions"}],"predecessor-version":[{"id":36402,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36401\/revisions\/36402"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}