{"id":36471,"date":"2023-09-01T15:12:56","date_gmt":"2023-09-01T09:42:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ss-oral-hygine-products-p-ltd-v-dy-cit-2022-220-ttj-939-145-taxmann-com-285-mumtrib\/"},"modified":"2023-09-01T15:12:56","modified_gmt":"2023-09-01T09:42:56","slug":"ss-oral-hygine-products-p-ltd-v-dy-cit-2022-220-ttj-939-145-taxmann-com-285-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ss-oral-hygine-products-p-ltd-v-dy-cit-2022-220-ttj-939-145-taxmann-com-285-mumtrib\/","title":{"rendered":"SS Oral Hygine Products (P) Ltd. v. Dy. CIT (2022) 220 TTJ 939 \/ 145 taxmann.com 285 (Mum)(Trib)"},"content":{"rendered":"<p>Tribunal held that no ALP adjustment in respect of similar payments was made for assessment years 2001-02, 2002-03 and 2003-04 and that relief granted by Commissioner (Appeals) on this point when adjustments were made in assessment year 2004-05 had not been challenged. Adjustment was deleted. (AY.\u00a0 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Technical service fee-Relief granted for AY. 2004-05  was not challenged-Addition was deleted.  [S. 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-36471","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9uf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36471","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=36471"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36471\/revisions"}],"predecessor-version":[{"id":36472,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36471\/revisions\/36472"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36471"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36471"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36471"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}