{"id":62980,"date":"2026-07-30T16:17:59","date_gmt":"2026-07-30T10:47:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/asst-cit-v-kerry-indev-logistics-p-ltd-2025-131-itr-100-chennai-trib-4\/"},"modified":"2026-07-30T16:17:59","modified_gmt":"2026-07-30T10:47:59","slug":"asst-cit-v-kerry-indev-logistics-p-ltd-2025-131-itr-100-chennai-trib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asst-cit-v-kerry-indev-logistics-p-ltd-2025-131-itr-100-chennai-trib-4\/","title":{"rendered":"Asst. CIT v. Kerry Indev Logistics P. Ltd (2025) 131 ITR 100 (Chennai) (Trib)"},"content":{"rendered":"<p><strong>Tribunal admitted the additional evidence, and Matter remanded for examination by the Transfer Pricing Officer. <\/strong><strong>(<\/strong>AY. 2013 14)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C: Transfer pricing-Arm\u2019s length price-Avoidance of tax-International transaction  Management support services-Fresh evidence filed before Tribunal-Matter remanded for examination by Transfer Pricing Officer.[S.92CA] <\/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-62980","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gnO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62980","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=62980"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62980\/revisions"}],"predecessor-version":[{"id":62981,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62980\/revisions\/62981"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62980"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62980"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62980"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}