{"id":36497,"date":"2023-09-01T15:22:55","date_gmt":"2023-09-01T09:52:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-manaksia-ltd-202297-itr-433-kol-trib\/"},"modified":"2023-09-01T15:22:55","modified_gmt":"2023-09-01T09:52:55","slug":"acit-v-manaksia-ltd-202297-itr-433-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-manaksia-ltd-202297-itr-433-kol-trib\/","title":{"rendered":"ACIT v. Manaksia Ltd. (2022)97 ITR 433 (Kol) (Trib)"},"content":{"rendered":"<p>The Tribunal held that since the issue was already covered by the Tribunal in the assessee\u2019s own case and the Department had failed to suggest any exception on facts or law involved in the assessment year under consideration, the detailed reasoning given by the Tribunal was to be adopted. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C: Transfer pricing-Arm\u2019s length price-Comparable uncontrolled price method-Interest earned on loan to associated enterprise-Justified in deleting addition. [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-36497","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\/36497","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=36497"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36497\/revisions"}],"predecessor-version":[{"id":36498,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36497\/revisions\/36498"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36497"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36497"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}