{"id":60711,"date":"2026-06-12T15:43:43","date_gmt":"2026-06-12T10:13:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pr-cit-v-casio-india-company-p-ltd-2025-307-taxman-122-delhihc\/"},"modified":"2026-06-12T15:43:43","modified_gmt":"2026-06-12T10:13:43","slug":"pr-cit-v-casio-india-company-p-ltd-2025-307-taxman-122-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pr-cit-v-casio-india-company-p-ltd-2025-307-taxman-122-delhihc\/","title":{"rendered":"Pr. CIT v. Casio India Company (P.) Ltd. (2025) 307 Taxman 122 (Delhi)(HC)"},"content":{"rendered":"<p>\u00a0TPO had proposed adjustments on the issue of AMP expenses using the &#8216;Bright Line Test\u2019. Tribunal deleted said adjustments. High Court affirmed the order of the Tribunal (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C: Transfer pricing-Arm\u2019s length price-Order of the Tribunal deleting the adjustment is affirmed. [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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60711","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fNd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60711","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=60711"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60711\/revisions"}],"predecessor-version":[{"id":60712,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60711\/revisions\/60712"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60711"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60711"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60711"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}