{"id":3962,"date":"2019-02-11T11:55:04","date_gmt":"2019-02-11T11:55:04","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-kss-ltd-2019-306-ctr-172-bom-hc\/"},"modified":"2019-03-22T04:49:08","modified_gmt":"2019-03-22T04:49:08","slug":"pcit-v-kss-ltd-2019-306-ctr-172-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-kss-ltd-2019-306-ctr-172-bom-hc\/","title":{"rendered":"PCIT v. KSS Ltd( 2018) 172 DTR 441\/. (2019) 306 CTR 172 (Bom.) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, Release of money in favour of Associated Enterprise with a specific purpose of acquisition of distributorship of the films from Citi Gate Trade FZE is not a case of either financing or lending or advancing of any moneys- Not International Transaction did not result in to diversion of income of the assessee to the Associated Enterprise. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing\u2013Release of money in favour of Associated Enterprise with a specific purpose of acquisition of distributorship of the films from Citi Gate Trade FZE is not a case of either financing or lending or advancing of  any moneys- Not International Transaction did not result in to diversion of income of the assessee to the Associated Enterprise. [S. 92, 92B, 92D, 92E]<\/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-3962","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-11U","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3962","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=3962"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3962\/revisions"}],"predecessor-version":[{"id":4487,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3962\/revisions\/4487"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3962"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3962"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3962"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}