{"id":36575,"date":"2023-09-01T16:53:40","date_gmt":"2023-09-01T11:23:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/greenply-industries-ltd-v-acit-2022-219-ttj-257-220-dtr-18-143-taxmann-com-364-gauhati-trib\/"},"modified":"2023-09-01T16:53:40","modified_gmt":"2023-09-01T11:23:40","slug":"greenply-industries-ltd-v-acit-2022-219-ttj-257-220-dtr-18-143-taxmann-com-364-gauhati-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/greenply-industries-ltd-v-acit-2022-219-ttj-257-220-dtr-18-143-taxmann-com-364-gauhati-trib\/","title":{"rendered":"Greenply Industries Ltd. v. ACIT (2022) 219 TTJ 257\/220 DTR 18 \/ 143 taxmann.com 364 (Gauhati) (Trib)"},"content":{"rendered":"<p>Relying on CIT \u00a0v. Everest kento Cylender Ltd. [2015] 232 ITR 57, The Tribunal held that guarantee commission should be restricted to 0.5% of the guaranteed amount. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price of  guarantee commission-Arm&#8217;s length guarantee commission charge should be restricted at 0.5% <\/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-36575","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9vV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36575","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=36575"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36575\/revisions"}],"predecessor-version":[{"id":36576,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36575\/revisions\/36576"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36575"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36575"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}