{"id":48762,"date":"2024-12-01T14:15:35","date_gmt":"2024-12-01T08:45:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/himatsingka-seide-ltd-v-dcit-2024-206-itd-371-kol-trib-2\/"},"modified":"2024-12-01T14:15:35","modified_gmt":"2024-12-01T08:45:35","slug":"himatsingka-seide-ltd-v-dcit-2024-206-itd-371-kol-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/himatsingka-seide-ltd-v-dcit-2024-206-itd-371-kol-trib-2\/","title":{"rendered":"Himatsingka Seide Ltd. v. DCIT (2024) 206 ITD 371 (Kol.)(Trib.)"},"content":{"rendered":"<p>Held that the\u00a0 Assessing Officer does not have jurisdiction to propose any transfer pricing adjustment in case where he has not made any reference to TPO. Accordingly\u00a0\u00a0 where Assessing Officer did not make any reference to TPO for transactions covered by Transfer Pricing Regulations and he simply incorporated suggestion and adjustment made by TPO in assessment order, such addition is\u00a0 not in compliance with provisions contained in section 92CA and, same is\u00a0 set aside. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92CA : Transfer pricing  Reference to Transfer Pricing Officer-Arm\u2019s Length price-Avoidance of tax-Transfer pricing-Reference to TPO-No reference is made to TPO-Addition is deleted. [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":[21],"tags":[],"class_list":["post-48762","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cGu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48762","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=48762"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48762\/revisions"}],"predecessor-version":[{"id":48763,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48762\/revisions\/48763"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48762"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48762"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}