{"id":44658,"date":"2024-07-27T17:28:30","date_gmt":"2024-07-27T11:58:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hm-clause-india-p-ltd-v-dy-cit-2023105-itr-32-sn-153-taxmann-com-209-hyd-trib\/"},"modified":"2024-07-27T17:28:30","modified_gmt":"2024-07-27T11:58:30","slug":"hm-clause-india-p-ltd-v-dy-cit-2023105-itr-32-sn-153-taxmann-com-209-hyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hm-clause-india-p-ltd-v-dy-cit-2023105-itr-32-sn-153-taxmann-com-209-hyd-trib\/","title":{"rendered":"HM Clause India P. Ltd. v. Dy. CIT (2023)105 ITR 32 (SN)\/ 153 taxmann.com 209 (Hyd) (Trib)"},"content":{"rendered":"<p>Admitting the additional evidence the matter remanded to the\u00a0 Assessing Officer to consider resale method and notional interest on advances.<em>(<\/em>AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C  :  Transfer pricing-Arm\u2019s length price-Avoidance of tax-International transaction-Additional evidence-Resale method-Notional interest on advances-Matter remanded. [S.144C, 254] <\/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-44658","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bCi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44658","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=44658"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44658\/revisions"}],"predecessor-version":[{"id":44659,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44658\/revisions\/44659"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44658"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44658"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}