{"id":4558,"date":"2019-03-28T10:01:36","date_gmt":"2019-03-28T10:01:36","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-gillette-india-ltd-2019-411-itr-459-raj-hc\/"},"modified":"2019-08-15T06:49:39","modified_gmt":"2019-08-15T06:49:39","slug":"cit-v-gillette-india-ltd-2019-411-itr-459-raj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-gillette-india-ltd-2019-411-itr-459-raj-hc\/","title":{"rendered":"CIT v.  Gillette India Ltd.  (2019) 411 ITR 459 (Raj.) (HC) Editorial: SLP is granted to the revenue ,  PCIT  v.  Gillette India Ltd (2018) 408 ITR 26 (St) \/ 264 Taxman 27 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the court held that; deletion of adjustment in respect of advertisement marketing and promotion expenses is held to be justified. No substantial question of law.<\/p>\n<p>(Note :SLP is granted to the revenue , (2018 408 ITR\u00a0 26 (St.)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92B : Transfer pricing\u2013Associated enterprises\u2014Expenditure  advertisement, marketing and promotion\u2014deletion of  arm&#8217;s length adjustment -Held to be justified. [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":[1],"tags":[],"class_list":["post-4558","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1bw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4558","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=4558"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4558\/revisions"}],"predecessor-version":[{"id":6447,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4558\/revisions\/6447"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4558"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4558"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}