{"id":36433,"date":"2023-08-29T13:18:39","date_gmt":"2023-08-29T07:48:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-global-wool-alliance-pvt-ltd-2022100-itr-12-snkol-trib\/"},"modified":"2023-08-29T13:18:39","modified_gmt":"2023-08-29T07:48:39","slug":"dy-cit-v-global-wool-alliance-pvt-ltd-2022100-itr-12-snkol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-global-wool-alliance-pvt-ltd-2022100-itr-12-snkol-trib\/","title":{"rendered":"Dy. CIT v. Global Wool Alliance Pvt. Ltd. (2022)100 ITR 12 (SN)(Kol.) (Trib)"},"content":{"rendered":"<p>Held, that the assessee had reliable data with regard to similar transactions with unrelated third parties and thus claimed the comparable uncontrolled price as the most appropriate method. Once the Department had accepted the method or proposition in earlier years, it was not open to it to take a different view in the subsequent years unless there was a change in the facts or in law.\u00a0 Order of CIT(A)\u00a0 is affirmed. (AY.2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Purchase of raw materials-Method accepted in earlier years-Order of CIT(A) is affirmed.  [S. 145] <\/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-36433","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9tD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36433","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=36433"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36433\/revisions"}],"predecessor-version":[{"id":36434,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36433\/revisions\/36434"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}