{"id":5160,"date":"2019-04-27T06:40:27","date_gmt":"2019-04-27T06:40:27","guid":{"rendered":"http:\/\/itatonline.org\/digest\/carrier-air-conditioning-refrigeration-ltd-v-acit-2018-172-dtr-49-195-ttj-777-delhitrib-2\/"},"modified":"2019-04-27T06:40:27","modified_gmt":"2019-04-27T06:40:27","slug":"carrier-air-conditioning-refrigeration-ltd-v-acit-2018-172-dtr-49-195-ttj-777-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/carrier-air-conditioning-refrigeration-ltd-v-acit-2018-172-dtr-49-195-ttj-777-delhitrib-2\/","title":{"rendered":"Carrier Air-Conditioning &#038; Refrigeration Ltd. v. ACIT (2018) 172 DTR 49 \/ 195 TTJ 777 (Delhi)(Trib.)"},"content":{"rendered":"<p>TPO made transfer pricing adjustment in respect of Transport segment. DRP upheld order of TPO. Tribunal held that findings returned by TPO who found that there was no internal comparable under Segment-A, being, Transport segment and assessee\u2019s application of PLI given in Segment-C relating to Refrigeration (non-AE) segment was not acceptable. Assessee&#8217;s application for additional evidence including expert technical opinion provided by assessee and report of Valuation Officer need to be examined at end of TPO\/AO on facts relevant for year under consideration. Accordingly the order was set aside and matter remitted to file of AO\/TPO for deciding issue afresh in light of additional evidence. (AY.2005-06, 2009-10 to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C :  Transfer Pricing\u2014Transport Segment-Import of raw materials and components-Import of finished goods-and Export of finished goods\u2014Additional evidence was filed-Matter 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-5160","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1le","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5160","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=5160"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5160\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5160"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5160"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5160"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}