{"id":49610,"date":"2025-01-03T21:20:06","date_gmt":"2025-01-03T15:50:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-cookson-india-pvt-ltd-2024468-itr-35-calhc\/"},"modified":"2025-01-03T21:20:06","modified_gmt":"2025-01-03T15:50:06","slug":"pcit-v-cookson-india-pvt-ltd-2024468-itr-35-calhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-cookson-india-pvt-ltd-2024468-itr-35-calhc\/","title":{"rendered":"PCIT v. Cookson India Pvt. Ltd. (2024)468 ITR 35 (Cal)(HC)"},"content":{"rendered":"<p>On appeal challenging the order of the Tribunal on the issues of transfer pricing adjustments made under section\u00a092CA\u00a0of the\u00a0Income-tax Act, 1961\u00a0on certain payments made by the assessee to its associated enterprises, dismissing the appeal the Court held that \u00a0\u00a0since an order had been passed giving effect to the Tribunal\u2019s order in question, the substantial questions of law raised in the appeal under section\u00a0260A\u00a0were not required to be considered and answered.(AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 260A : Appeal-High Court-Transfer pricing adjustment-Assessing Officer has given effect to the order of Tribunal-No substantial question of law survived for consideration. [S.92CA, 254(1)] <\/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-49610","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cUa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49610","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=49610"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49610\/revisions"}],"predecessor-version":[{"id":49611,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49610\/revisions\/49611"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}