{"id":5194,"date":"2019-04-28T14:21:00","date_gmt":"2019-04-28T14:21:00","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-kirloskar-toyota-textile-machinery-p-ltd-2019-412-itr-359-karnhc\/"},"modified":"2019-04-28T14:21:00","modified_gmt":"2019-04-28T14:21:00","slug":"cit-v-kirloskar-toyota-textile-machinery-p-ltd-2019-412-itr-359-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-kirloskar-toyota-textile-machinery-p-ltd-2019-412-itr-359-karnhc\/","title":{"rendered":"CIT  v. Kirloskar Toyota Textile Machinery P. Ltd. (2019) 412 ITR 359 (Karn)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that; The High Court cannot disturb findings of fact under section\u00a0260A\u00a0of the Act, unless such findings are ex facie perverse and unsustainable and exhibit a total non-application of mind by the Tribunal to the relevant facts of the case and evidence before the Tribunal.<em>\u00a0<\/em>( AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.92C : Transfer pricing \u2013 Arm\u2019s length price \u2013 Comparable \u2013 No question of law &#8211; Appeal is not maintainable .[ S.260A ]<\/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-5194","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1lM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5194","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=5194"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5194\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5194"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5194"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}