{"id":39960,"date":"2024-03-16T13:01:06","date_gmt":"2024-03-16T07:31:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-boeing-india-pvt-ltd-2023457-itr-84-146-taxmann-com-131-delhihc-editorial-slp-dismissed-pcit-v-boeing-india-pvt-ltd-2024-158-taxmann-com-214-sc-affirmed-boeing-india-pvt-ltd-2\/"},"modified":"2024-03-16T13:01:06","modified_gmt":"2024-03-16T07:31:06","slug":"pcit-v-boeing-india-pvt-ltd-2023457-itr-84-146-taxmann-com-131-delhihc-editorial-slp-dismissed-pcit-v-boeing-india-pvt-ltd-2024-158-taxmann-com-214-sc-affirmed-boeing-india-pvt-ltd-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-boeing-india-pvt-ltd-2023457-itr-84-146-taxmann-com-131-delhihc-editorial-slp-dismissed-pcit-v-boeing-india-pvt-ltd-2024-158-taxmann-com-214-sc-affirmed-boeing-india-pvt-ltd-2\/","title":{"rendered":"PCIT v. Boeing India Pvt. Ltd. (2023)457 ITR 84\/146 taxmann.com 131 (Delhi)(HC) Editorial: SLP dismissed, PCIT v. Boeing India Pvt. Ltd.[2024] 158 taxmann.com 214 (SC). Affirmed, Boeing India Pvt. Ltd v. ACIT (2020) 81 ITR 94 (Delhi)(Trib)"},"content":{"rendered":"<p>Held that\u00a0 the Tribunal had deleted the transfer pricing adjustment on account of receivables holding that the assessee was a debt-free company and that no interest was paid to the creditor or supplier nor any interest had been earned from unrelated party. Being a 100 per cent. captive service provider, the revenue of the assessee was 100 per cent. from its associated enterprises. Order of Tribunal is affirmed. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92CA : Transfer pricing-Reference to Transfer Pricing Officer-Arm\u2019s Length price-No interest was paid to creditor or  supplier nor any interest has been earned from unrelated party-Deletion of addition by the Tribunal is affirmed. [S. 260A] <\/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-39960","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aow","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39960","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=39960"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39960\/revisions"}],"predecessor-version":[{"id":39961,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39960\/revisions\/39961"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39960"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39960"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}