{"id":4239,"date":"2019-03-05T12:00:06","date_gmt":"2019-03-05T12:00:06","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-kalyani-hayes-lemmerz-ltd-2018-193-ttj-938-167-dtr-36-punetrib\/"},"modified":"2019-03-05T12:00:06","modified_gmt":"2019-03-05T12:00:06","slug":"dcit-v-kalyani-hayes-lemmerz-ltd-2018-193-ttj-938-167-dtr-36-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-kalyani-hayes-lemmerz-ltd-2018-193-ttj-938-167-dtr-36-punetrib\/","title":{"rendered":"DCIT v. Kalyani Hayes Lemmerz Ltd. (2018) 193 TTJ 938 \/167 DTR 36 (Pune)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the two parties were independent at time of signing agreement for payment of royalty and subsequently, when concern became associated enterprise in a later period, price paid to associated enterprises was same as assessed when it was an independent entity.<\/p>\n<p>Moreover, payment of royalty to AE had been accepted in preceding and succeeding assessment years and payment of royalty had been made to AE at rates approved by RBI\u00a0and therefore, Tribunal had deleted the adjustment made by the TPO on account on payment of royalty to the AE. (AY. 2003-04, 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing &#8211; Arms\u2019 length price &#8211; Royalty paid to associated enterprises was same as assessed when it was an independent entity \u2013 No adjustment to be made.<\/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-4239","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-16n","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4239","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=4239"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4239\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4239"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4239"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}