{"id":4769,"date":"2019-04-08T09:22:32","date_gmt":"2019-04-08T09:22:32","guid":{"rendered":"http:\/\/itatonline.org\/digest\/times-global-broadcasting-company-ltd-v-uoi-bom-hc-www-itatonline-org\/"},"modified":"2019-05-22T01:17:24","modified_gmt":"2019-05-22T01:17:24","slug":"times-global-broadcasting-company-ltd-v-uoi-bom-hc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/times-global-broadcasting-company-ltd-v-uoi-bom-hc-www-itatonline-org\/","title":{"rendered":"Times Global Broadcasting Company Ltd. v. UOI( 2019) 176 DTR 321\/ 308 CTR 123   (Bom.)(HC), www.itatonline.org"},"content":{"rendered":"<p><strong>Allowing the petition the Court held that, even if the assessee does not report the specified transaction &amp; the AO has no occasion to notice it, the TPO has no jurisdiction to suo moto determine the ALP. He has to call for a reference from the AO-.Alternate remedy is not a bar if the action is without jurisdiction &amp; can be severed from the rest\u00a0 <\/strong>(WP No. 3386 of 2018, dt. 25.03.2019) ( AY. 2015 -16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C :  Transfer pricing-Even if the assessee does not report the specified transaction &#038; the AO has no occasion to notice it, the TPO has no jurisdiction to suo moto determine the ALP-He has to call for a reference from the AO-.Alternate remedy is not a bar if the action is without jurisdiction &#038; can be severed from the rest. [S. 40A (3A), 92BA(i), 92CA, 92E, Art. 226]<\/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-4769","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1eV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4769","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=4769"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4769\/revisions"}],"predecessor-version":[{"id":5524,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4769\/revisions\/5524"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4769"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4769"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}