{"id":36585,"date":"2023-09-01T17:34:46","date_gmt":"2023-09-01T12:04:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/siddhayu-ayurvedic-research-foundation-pvt-ltd-v-dy-cit-2022-219-ttj-881-218-dtr-113-98-itr-46-sn-142-taxmann-com-572-mum-trib\/"},"modified":"2023-09-01T17:34:46","modified_gmt":"2023-09-01T12:04:46","slug":"siddhayu-ayurvedic-research-foundation-pvt-ltd-v-dy-cit-2022-219-ttj-881-218-dtr-113-98-itr-46-sn-142-taxmann-com-572-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/siddhayu-ayurvedic-research-foundation-pvt-ltd-v-dy-cit-2022-219-ttj-881-218-dtr-113-98-itr-46-sn-142-taxmann-com-572-mum-trib\/","title":{"rendered":"Siddhayu Ayurvedic Research Foundation Pvt. Ltd. v. Dy.CIT (2022) 219 TTJ 881 \/ 218 DTR 113 \/ 98 ITR 46 (SN) \/142 taxmann.com 572 (Mum) (Trib)"},"content":{"rendered":"<p>The assessee Company provided corporate guarantee to its AE without any compensation\/fees. Following the decision of the Hon\u2019ble jurisdictional High Court in CIT v\u00a0 Everest Kento Cylinders Ltd. (2015) 378 ITR 57 (Bom.) (HC),\u00a0 the addition has been upheld charging of guarantee commission at the rate of 0.5%. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Guarantee commission-Directed to compute TP adjustment at the rate of 0.5 percent. <\/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-36585","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9w5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36585","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=36585"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36585\/revisions"}],"predecessor-version":[{"id":36586,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36585\/revisions\/36586"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36585"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36585"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}