{"id":48556,"date":"2024-12-01T10:01:08","date_gmt":"2024-12-01T04:31:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-john-deere-india-pvt-ltd-2024467-itr-127-bomhc\/"},"modified":"2024-12-01T10:01:08","modified_gmt":"2024-12-01T04:31:08","slug":"pcit-v-john-deere-india-pvt-ltd-2024467-itr-127-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-john-deere-india-pvt-ltd-2024467-itr-127-bomhc\/","title":{"rendered":"PCIT v. John Deere India Pvt. Ltd. (2024)467 ITR 127 (Bom)(HC)"},"content":{"rendered":"<p>Held, dismissing the appeal \u00a0the appeal, the court had not refused to scrutinise the Tribunal\u2019s findings on the arm\u2019s length price. The court had considered the matter on the merits and came to the conclusion that no substantial questions of law arose. The order passed in the appeal was in conformity with the directions of the Supreme Court. \u00a0Followed, PCIT v. PTC Software (I) (P) Ltd\u00a0 (2019) 101 taxmann.com 117 (Bom)(HC)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Avoidance of tax-International transaction-Order in conformity with  directions of Supreme Court guidelines-No substantial question of law.[S. 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-48556","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cDa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48556","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=48556"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48556\/revisions"}],"predecessor-version":[{"id":48557,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48556\/revisions\/48557"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48556"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48556"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}