{"id":36511,"date":"2023-09-01T15:29:23","date_gmt":"2023-09-01T09:59:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/united-spirits-ltd-v-dy-cit-202297-itr-272-bang-trib-3\/"},"modified":"2023-09-01T15:29:23","modified_gmt":"2023-09-01T09:59:23","slug":"united-spirits-ltd-v-dy-cit-202297-itr-272-bang-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/united-spirits-ltd-v-dy-cit-202297-itr-272-bang-trib-3\/","title":{"rendered":"United Spirits Ltd v. Dy. CIT (2022)97 ITR 272 (Bang) (Trib)"},"content":{"rendered":"<p>The Tribunal held that the Transfer Pricing Officer was to restrict the transfer pricing addition on corporate guarantee to 0.5% of the corporate guarantee. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Corporate guarantee to associate enterprise-Transfer Pricing adjustment to be restricted to 0.5% of corporate guarantee.<\/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-36511","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9uT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36511","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=36511"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36511\/revisions"}],"predecessor-version":[{"id":36512,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36511\/revisions\/36512"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36511"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36511"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}