{"id":36577,"date":"2023-09-01T17:00:00","date_gmt":"2023-09-01T11:30:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/greenply-industries-ltd-v-acit-2022-219-ttj-257-220-dtr-18-143-taxmann-com-364-gauhati-trib-2\/"},"modified":"2023-09-01T17:00:00","modified_gmt":"2023-09-01T11:30:00","slug":"greenply-industries-ltd-v-acit-2022-219-ttj-257-220-dtr-18-143-taxmann-com-364-gauhati-trib-2","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-2\/","title":{"rendered":"Greenply Industries Ltd. v. ACIT (2022) 219 TTJ 257\/220 DTR 18 \/ 143 taxmann.com 364 (Gauhati) (Trib)"},"content":{"rendered":"<p>The reasons given by the TPO were very general in nature merely referring to the profit margin of eligible units to the non-eligible units and the TPO had not given any analysis to demonstrate how the purchases of any material by the eligible units from the non-eligible units could have yielded extra profits. No downward adjustment of profits of eligible units was called for\u00a0 (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-TPO did not give any analysis to demonstrate how purchase of any material by eligible units from non-eligible units could have yielded extra profits-No downward adjustment of profit of eligible units (S. 80-IA(10)<\/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-36577","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9vX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36577","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=36577"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36577\/revisions"}],"predecessor-version":[{"id":36578,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36577\/revisions\/36578"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36577"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36577"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36577"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}