{"id":52066,"date":"2025-03-18T12:59:28","date_gmt":"2025-03-18T07:29:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/intas-pharmaceuticals-ltd-v-acit-2024114-itr-546-ahdtrib-8\/"},"modified":"2025-03-18T12:59:28","modified_gmt":"2025-03-18T07:29:28","slug":"intas-pharmaceuticals-ltd-v-acit-2024114-itr-546-ahdtrib-8","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/intas-pharmaceuticals-ltd-v-acit-2024114-itr-546-ahdtrib-8\/","title":{"rendered":"Intas Pharmaceuticals Ltd. v. ACIT (2024)114 ITR 546 (Ahd)(Trib)"},"content":{"rendered":"<p>Held that the working capital adjustment given by the assessee while fixing the sale price, which had an impact on the outstanding trade receivables and profitability, appeared to be not verified by the Transfer Pricing Officer.\u00a0 Hence, the matter was remanded back to the Transfer Pricing Officer for re adjudication.\u00a0\u00a0 (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92CA : Transfer pricing  Reference to Transfer Pricing Officer-Arm\u2019s Length price-Avoidance of tax-Working capital adjustment-Wide variation-Matter remanded for fresh examination.  <\/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":[21],"tags":[],"class_list":["post-52066","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dxM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52066","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=52066"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52066\/revisions"}],"predecessor-version":[{"id":52067,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52066\/revisions\/52067"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52066"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52066"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52066"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}