{"id":5163,"date":"2019-04-27T06:41:31","date_gmt":"2019-04-27T06:41:31","guid":{"rendered":"http:\/\/itatonline.org\/digest\/maruti-suzuki-india-ltd-v-acit-2018-191-ttj-148-delhitrib-4\/"},"modified":"2019-04-27T06:41:31","modified_gmt":"2019-04-27T06:41:31","slug":"maruti-suzuki-india-ltd-v-acit-2018-191-ttj-148-delhitrib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/maruti-suzuki-india-ltd-v-acit-2018-191-ttj-148-delhitrib-4\/","title":{"rendered":"Maruti Suzuki India Ltd. v. ACIT (2018) 191 TTJ  148 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0\u00a0AMP expenses incurred by MSIL could not be treated and categorised as international transaction under Section 92B of the Act\u00a0 accordingly\u00a0 addition is held tobe\u00a0 not justified. (AY.2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s Length Price\u2014AMP expenses incurred by MSIL could not be treated and categorized as international transaction- No adjustment can be made. [S. 92B]<\/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-5163","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1lh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5163","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=5163"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5163\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5163"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5163"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}