{"id":36451,"date":"2023-08-29T13:24:13","date_gmt":"2023-08-29T07:54:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-s-kumars-nationwide-ltd-2022-97-itr-60-s-n-mum-trib\/"},"modified":"2023-08-29T13:24:13","modified_gmt":"2023-08-29T07:54:13","slug":"dy-cit-v-s-kumars-nationwide-ltd-2022-97-itr-60-s-n-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-s-kumars-nationwide-ltd-2022-97-itr-60-s-n-mum-trib\/","title":{"rendered":"Dy. CIT v. S. Kumars Nationwide Ltd. (2022) 97 ITR 60 (S.N.) (Mum) (Trib)"},"content":{"rendered":"<p>The Tribunal held that there was no infirmity in the order passed by CIT (A) on the issue of computing of commission of corporate guarantee. (AY. 2010-11, 2011-12).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Corporate Guarantee  Computation of commission at 0.5 percent-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-36451","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9tV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36451","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=36451"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36451\/revisions"}],"predecessor-version":[{"id":36452,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36451\/revisions\/36452"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36451"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36451"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36451"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}