{"id":36553,"date":"2023-09-01T16:43:01","date_gmt":"2023-09-01T11:13:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/b-braun-medical-india-pvt-ltd-v-dy-cit-2022-95-itr-72-sn-mumtrib\/"},"modified":"2023-09-01T16:43:01","modified_gmt":"2023-09-01T11:13:01","slug":"b-braun-medical-india-pvt-ltd-v-dy-cit-2022-95-itr-72-sn-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/b-braun-medical-india-pvt-ltd-v-dy-cit-2022-95-itr-72-sn-mumtrib\/","title":{"rendered":"B. Braun Medical (India) Pvt Ltd v. Dy.CIT (2022) 95 ITR 72 (SN) (Mum)(Trib)"},"content":{"rendered":"<p>Held that valuation adopted by the assessee of\u00a0 comparable company is in accordance with generally accepted accounting principles and in consonance with accounting standards issued by ICAI which are mandatorily to be followed by every corporate in India. Transfer Pricing\u00a0 adjustment was directed to be deleted. \u00a0(AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Adjustment made in respect of international transaction on purchase of traded goods-Comparable-Adjustment was deleted. <\/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-36553","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9vz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36553","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=36553"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36553\/revisions"}],"predecessor-version":[{"id":36554,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36553\/revisions\/36554"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36553"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36553"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}