{"id":4178,"date":"2019-03-05T06:44:10","date_gmt":"2019-03-05T06:44:10","guid":{"rendered":"http:\/\/itatonline.org\/digest\/varian-medical-systems-international-india-p-ltd-v-pcit-2019-174-itd-721-mum-trib\/"},"modified":"2019-09-02T05:52:23","modified_gmt":"2019-09-02T05:52:23","slug":"varian-medical-systems-international-india-p-ltd-v-pcit-2019-174-itd-721-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/varian-medical-systems-international-india-p-ltd-v-pcit-2019-174-itd-721-mum-trib\/","title":{"rendered":"Varian Medical Systems International India (P.) Ltd. v. PCIT (2019) 174 ITD 721\/ 199 TTJ 118 \/ 177 DTR 162(Mum.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Tribunal held that, Transfer pricing risk parameter,\u00a0 fell under para 3.2 of circular dated 10-3-2016 which required reference to TPO by Assessing Officer mandatorily. Accordingly revision is held to be justified. (AY. 2015 -16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue -Transfer pricing officer-Transfer pricing risk parameter,  fell under para 3.2 of circular dated 10-3-2016 which required reference to TPO by Assessing Officer mandatorily \u2013 Revision is held to be justified. [S. 92CA]<\/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-4178","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-15o","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4178","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=4178"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4178\/revisions"}],"predecessor-version":[{"id":6899,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4178\/revisions\/6899"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4178"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4178"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4178"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}