{"id":605,"date":"2018-05-02T01:23:58","date_gmt":"2018-05-02T01:23:58","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-rahman-exports-p-ltd-2018-169-itd-10-all-trib\/"},"modified":"2018-05-02T11:54:19","modified_gmt":"2018-05-02T11:54:19","slug":"pcit-v-rahman-exports-p-ltd-2018-169-itd-10-all-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-rahman-exports-p-ltd-2018-169-itd-10-all-trib\/","title":{"rendered":"PCIT  v.  Rahman Exports (P.) Ltd. (2018) 169 ITD 10 (All)( Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that ; while determining ALP variation in closing stock in order to compute operating cost was not considered ,hence adjustment was held to be not valid .( AY. 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.92C:Transfer pricing \u2013Arm\u2019s length price \u2013 Variation in closing stock in order to compute operating cost was not considered hence adjustment was held to be not valid .<\/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-605","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9L","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/605","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=605"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/605\/revisions"}],"predecessor-version":[{"id":610,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/605\/revisions\/610"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=605"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=605"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}