{"id":5164,"date":"2019-04-27T06:41:52","date_gmt":"2019-04-27T06:41:52","guid":{"rendered":"http:\/\/itatonline.org\/digest\/maruti-suzuki-india-ltd-v-acit-2018-191-ttj-148-delhitrib-5\/"},"modified":"2019-04-27T06:41:52","modified_gmt":"2019-04-27T06:41:52","slug":"maruti-suzuki-india-ltd-v-acit-2018-191-ttj-148-delhitrib-5","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/maruti-suzuki-india-ltd-v-acit-2018-191-ttj-148-delhitrib-5\/","title":{"rendered":"Maruti Suzuki India Ltd. v. ACIT (2018) 191 TTJ  148 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that there was no separate value of international transaction of royalty for use of licensed trademark and tribunal held in earlier year that it was payment of inseparable royalty for use of both licensed information and licensed trademarks. Accordingly the addition is held to be not justified. (AY. 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s Length Price\u2014royalty for use of brand name\u2014 Adjustments held to  be  not justified.<\/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-5164","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1li","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5164","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=5164"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5164\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}