{"id":44676,"date":"2024-07-27T17:33:14","date_gmt":"2024-07-27T12:03:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bilcare-ltd-v-dy-cit-2023105-itr-94-147-taxmann-com-101-147-taxmann-com-101-pune-trib\/"},"modified":"2024-07-27T17:33:14","modified_gmt":"2024-07-27T12:03:14","slug":"bilcare-ltd-v-dy-cit-2023105-itr-94-147-taxmann-com-101-147-taxmann-com-101-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bilcare-ltd-v-dy-cit-2023105-itr-94-147-taxmann-com-101-147-taxmann-com-101-pune-trib\/","title":{"rendered":"Bilcare Ltd. v Dy. CIT (2023)105 ITR 94\/ 147 taxmann.com 101 147 taxmann.com 101 (Pune) (Trib)"},"content":{"rendered":"<p>Tribunal set aside the best judgement assessment and also\u00a0 adjustment made on account of\u00a0 capacity utilisation adjustment\u00a0 to the Assessing Officer <em>(<\/em>AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144  :  Best judgment assessment-Business expenditure-Transfer pricing-Arm\u2019s length price-Avoidance of tax-International transaction-Capacity Utilisation Adjustment-Matter remanded to the Assessing Officer. [S.92C] <\/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-44676","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bCA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44676","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=44676"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44676\/revisions"}],"predecessor-version":[{"id":44677,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44676\/revisions\/44677"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44676"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}