{"id":45799,"date":"2024-09-07T21:00:34","date_gmt":"2024-09-07T15:30:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/akzo-nobel-india-pvt-ltd-v-add-cit-2022-145-taxmann-com-468-2024460-itr-477-delhihc\/"},"modified":"2024-09-07T21:00:34","modified_gmt":"2024-09-07T15:30:34","slug":"akzo-nobel-india-pvt-ltd-v-add-cit-2022-145-taxmann-com-468-2024460-itr-477-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/akzo-nobel-india-pvt-ltd-v-add-cit-2022-145-taxmann-com-468-2024460-itr-477-delhihc\/","title":{"rendered":"Akzo Nobel India Pvt. Ltd. v Add. CIT [2022] 145 taxmann.com 468 \/ (2024)460 ITR 477 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal the Court held that difference of opinion between the parties, as to the appropriateness of one or the other methods to calculate the arm\u2019s length price, cannot per se be a ground for interference and the appropriateness of the method unless shown to be contrary to the\u00a0Income-tax Rules, 1962, specially rules\u00a010B\u00a0and\u00a010C\u00a0are not issues that ought to be gone into under section\u00a0260A\u00a0of the Act.(AY.2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Avoidance of tax- International transaction-Failure to furnish evidence-No substantial question of law.[S. 260A, R. 10B, 10C] <\/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-45799","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bUH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45799","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=45799"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45799\/revisions"}],"predecessor-version":[{"id":45800,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45799\/revisions\/45800"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45799"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45799"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}