{"id":36405,"date":"2023-08-29T13:01:04","date_gmt":"2023-08-29T07:31:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rieter-india-p-ltd-v-dy-cit-2022-215-ttj-13-uo-pune-trib\/"},"modified":"2023-08-29T13:01:04","modified_gmt":"2023-08-29T07:31:04","slug":"rieter-india-p-ltd-v-dy-cit-2022-215-ttj-13-uo-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rieter-india-p-ltd-v-dy-cit-2022-215-ttj-13-uo-pune-trib\/","title":{"rendered":"Rieter India (P) Ltd. v. Dy. CIT (2022) 215 TTJ 13 (UO) (Pune) Trib)"},"content":{"rendered":"<p>Held that the \u00a0TP adjustment is to be restricted only to the international transactions rather than the entity level transactions. Tribunal also held that once the VRS expenses incurred by the assessee have been\u00a0 included in its total operating costs, similar costs incurred by the comparables, if\u00a0\u00a0 any, should also be given a parallel treatment(AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Restricted only to the international transactions-VRS expenses-Similar cost incurred by the comparables if any also be given. [S.37(1), 92CA]  <\/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-36405","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9tb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36405","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=36405"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36405\/revisions"}],"predecessor-version":[{"id":36406,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36405\/revisions\/36406"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36405"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36405"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36405"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}