{"id":36503,"date":"2023-09-01T15:25:11","date_gmt":"2023-09-01T09:55:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-united-shippers-ltd-2022-97-itr-94-mum-trib-3\/"},"modified":"2023-09-01T15:25:11","modified_gmt":"2023-09-01T09:55:11","slug":"acit-v-united-shippers-ltd-2022-97-itr-94-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-united-shippers-ltd-2022-97-itr-94-mum-trib-3\/","title":{"rendered":"ACIT v. United Shippers Ltd. (2022) 97 ITR 94 (Mum) (Trib)"},"content":{"rendered":"<p>The Tribunal held that CIT (A) erred in applying profit level indicator on assessee\u2019s total sale instead of applying only to international transactions. Therefore, the profit margin had to be applied only on international transaction. (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Profit margin to be applied only on international transactions. [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-36503","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9uL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36503","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=36503"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36503\/revisions"}],"predecessor-version":[{"id":36504,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36503\/revisions\/36504"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}