{"id":46637,"date":"2024-09-22T21:26:25","date_gmt":"2024-09-22T15:56:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/haier-appliances-india-p-ltd-v-dy-cit-2024-298-taxman-228-delhihc\/"},"modified":"2024-09-22T21:26:25","modified_gmt":"2024-09-22T15:56:25","slug":"haier-appliances-india-p-ltd-v-dy-cit-2024-298-taxman-228-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/haier-appliances-india-p-ltd-v-dy-cit-2024-298-taxman-228-delhihc\/","title":{"rendered":"Haier Appliances India (P.) Ltd v. Dy.CIT (2024) 298 Taxman 228 (Delhi)(HC)"},"content":{"rendered":"<p>Tribunal had firstly observed that RPM as adopted by assessee would clearly be applicable, however, in very next paragraph, it had proceeded to undertake quantification of arm&#8217;s length price in relation to AMP expenditure, since aforesaid observations were clearly inconsistent and incompatible, matter was to be remanded for considering appeal afresh.\u00a0\u00a0 (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Avoidance of tax-International transaction-Inconistent finding-Matter remanded to the Tribunal for considering appeal afresh.[S. 254(1),254(2,  260A]<\/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-46637","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-c8d","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46637","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=46637"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46637\/revisions"}],"predecessor-version":[{"id":46638,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46637\/revisions\/46638"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}