{"id":384,"date":"2018-04-29T17:14:50","date_gmt":"2018-04-29T17:14:50","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-j-p-morgan-india-p-ltd-2018-161-dtr-398-bom-hc\/"},"modified":"2018-11-04T11:25:50","modified_gmt":"2018-11-04T11:25:50","slug":"cit-v-j-p-morgan-india-p-ltd-2018-161-dtr-398-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-j-p-morgan-india-p-ltd-2018-161-dtr-398-bom-hc\/","title":{"rendered":"CIT v. J.P.Morgan India ( P) Ltd ( 2018) 161 DTR 398\/ 304 CTR 686 ( Bom) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that , addition deleted by the Tribunal considering the difference in function performed and risk undertaken and also difference in brokerage charged to related and un related parties being question of fact .( AY.2002-03)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.92C: Transfer pricing &#8211; Arm\u2019s Length Price \u2013 Difference in function performed   and risk undertaken \u2013 Difference in brokerage charged to related and un related parties \u2013Deletion of addition was held to be justified<\/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":[1],"tags":[],"class_list":["post-384","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6c","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/384","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=384"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/384\/revisions"}],"predecessor-version":[{"id":2869,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/384\/revisions\/2869"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}