{"id":5837,"date":"2019-06-19T12:45:31","date_gmt":"2019-06-19T12:45:31","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ceva-freight-india-p-ltd-v-dcit-2019-176-itd-341-delhi-trib-2\/"},"modified":"2019-06-19T12:45:31","modified_gmt":"2019-06-19T12:45:31","slug":"ceva-freight-india-p-ltd-v-dcit-2019-176-itd-341-delhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ceva-freight-india-p-ltd-v-dcit-2019-176-itd-341-delhi-trib-2\/","title":{"rendered":"CEVA Freight India (P.) Ltd.  v. DCIT (2019) 176 ITD 341 (Delhi)   (Trib.)"},"content":{"rendered":"<p>Tribunal held that, TPO accepted that services were rendered by AEs for which management fee had been paid, hence he was not correct in holding that arm&#8217;s length value of management fee was nil and accordingly making an upward adjustment. (AY. 2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Management fee-TPO is not justified in holding that arm&#8217;s length value of management fee was nil and accordingly making an upward adjustment.<\/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-5837","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1w9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5837","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=5837"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5837\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5837"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5837"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}