{"id":5113,"date":"2019-04-22T11:12:51","date_gmt":"2019-04-22T11:12:51","guid":{"rendered":"http:\/\/itatonline.org\/digest\/denso-india-ltd-v-dy-cit-2018-167-dtr-73-193-ttj-432-delhi-trib\/"},"modified":"2019-04-22T11:12:51","modified_gmt":"2019-04-22T11:12:51","slug":"denso-india-ltd-v-dy-cit-2018-167-dtr-73-193-ttj-432-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/denso-india-ltd-v-dy-cit-2018-167-dtr-73-193-ttj-432-delhi-trib\/","title":{"rendered":"Denso India Ltd. v. Dy. CIT  (2018) 167 DTR 73\/ 193 TTJ 432 (Delhi)( Trib.)"},"content":{"rendered":"<p>Tribunal held that TPO as well as DRP have taken Nil ALP of international transaction of payment of &#8216;Application cost&#8217; under CUP method however separate benchmarking of this international transaction was required. As no data for determining ALP of payment of application cost was available, nor it had been discussed by TPO, matter remitted to file of AO. As regards receipts of services the AO and TPO\u00a0 made addition without examining applicability of section 37(1)\u00a0 running in contradiction to ratio laid down in CIT v.\u00a0 Cushman &amp; Wakefield (India) (P) Ltd. (2014) 367 ITR 730 (Delhi)(HC). Matter remanded to file of AO\/TPO for deciding it in conformity with law laid down by High Court. (AY. 2009-10, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s Length Price-Payment of application cost-TNMM method\u2013TPO adopted CUP method  and determined nil\u2013Separate bench marking is required\u2013Receipt for services-Addition was made without examining the provision of S.37(1)\u2013Matter remanded.<\/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-5113","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1kt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5113","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=5113"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5113\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5113"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5113"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}