{"id":36579,"date":"2023-09-01T17:18:25","date_gmt":"2023-09-01T11:48:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/63-moon-technologies-limited-v-dy-cit-2022-215-ttj-455-mumtrib\/"},"modified":"2023-09-01T17:18:25","modified_gmt":"2023-09-01T11:48:25","slug":"63-moon-technologies-limited-v-dy-cit-2022-215-ttj-455-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/63-moon-technologies-limited-v-dy-cit-2022-215-ttj-455-mumtrib\/","title":{"rendered":"63 Moon Technologies Limited v. DY.CIT (2022) 215 TTJ 455 (Mum)(Trib)"},"content":{"rendered":"<p>Relying on Cit v. 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. 2009-10, 2010-11)<\/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-36579","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\/36579","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=36579"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36579\/revisions"}],"predecessor-version":[{"id":36580,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36579\/revisions\/36580"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}