{"id":4959,"date":"2019-04-18T12:44:56","date_gmt":"2019-04-18T12:44:56","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ts-tech-sun-india-p-ltd-v-dcit-2018-161-dtr-18-191-ttj-273-delhitrib\/"},"modified":"2019-04-18T12:44:56","modified_gmt":"2019-04-18T12:44:56","slug":"ts-tech-sun-india-p-ltd-v-dcit-2018-161-dtr-18-191-ttj-273-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ts-tech-sun-india-p-ltd-v-dcit-2018-161-dtr-18-191-ttj-273-delhitrib\/","title":{"rendered":"TS Tech Sun India (P.) Ltd. v. DCIT (2018)  161 DTR 18 \/ 191 TTJ 273 (Delhi)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee\u00a0 the Tribunal held that approach adopted by TPO, as approved by DRP, did not conform to prescription of rule 10B(1)(a) inasmuch as he sought to compare percentage of expenses to sales rather than\u00a0price\u00a0paid under a comparable uncontrolled situation. Accordingly even if CUP method was applied to international transactions of Royalty and Technical know-how fee, still no transfer pricing adjustment would be called for.\u00a0 (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing\u2013Arm\u2019s length price\u2013Cup method-Royalty and technical fees- Even if the CUP method is applied to the international transactions of Royalty and Technical know-how fee, still no transfer pricing adjustment would be called for.<\/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-4959","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1hZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4959","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=4959"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4959\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4959"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4959"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}