{"id":63700,"date":"2026-08-04T05:51:56","date_gmt":"2026-08-04T00:21:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mankind-pharma-ltd-v-dy-cit-2024-162-taxmann-com-235-2025-125-itr-263-delhitrib-3\/"},"modified":"2026-08-04T05:51:56","modified_gmt":"2026-08-04T00:21:56","slug":"mankind-pharma-ltd-v-dy-cit-2024-162-taxmann-com-235-2025-125-itr-263-delhitrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mankind-pharma-ltd-v-dy-cit-2024-162-taxmann-com-235-2025-125-itr-263-delhitrib-3\/","title":{"rendered":"Mankind Pharma Ltd. v. Dy. CIT [2024] 162 taxmann.com 235 \/ (2025) 125 ITR 263 (Delhi)(Trib.)"},"content":{"rendered":"<p>The Transfer Pricing Officer invoked section 80-IA(10) merely because the eligible units earned higher profits than comparable concerns and inferred that profits had been shifted from non-eligible units. The assessee sought to produce additional evidence before the Tribunal to demonstrate that the transactions with associated enterprises were at market price. The Tribunal held that existence of an &#8220;arrangement&#8221; is a mandatory pre-condition for invoking section 80-IA(10), and higher profitability or close connection alone cannot establish such an arrangement. Since the additional evidence was necessary for a just adjudication, it was admitted under rule 29, and the matter was restored to the Assessing Officer for fresh examination. <strong>(<\/strong>AY. 2018-19).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.92BA: Transfer pricing-Specified domestic transaction- Arm\u2019s length price-Avoidance of tax   Transfer Pricing-&#8220;Arrangement&#8221; between eligible and non-eligible units is condition precedent-Additional evidence admitted-Matter remanded.[S. 80-IA (10) 80-IC, 80-IE, 92BA, 254(1), R. 29 of the ITAT Rules, 1963]<\/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-63700","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gzq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63700","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=63700"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63700\/revisions"}],"predecessor-version":[{"id":63701,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63700\/revisions\/63701"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}