{"id":6709,"date":"2019-08-25T08:11:16","date_gmt":"2019-08-25T08:11:16","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-s-g-asia-holding-i-pvt-ltd-2019-108-taxmann-com-213-scwww-itatonline-org\/"},"modified":"2019-12-24T05:58:38","modified_gmt":"2019-12-24T05:58:38","slug":"pcit-v-s-g-asia-holding-i-pvt-ltd-2019-108-taxmann-com-213-scwww-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-s-g-asia-holding-i-pvt-ltd-2019-108-taxmann-com-213-scwww-itatonline-org\/","title":{"rendered":"PCIT v. S. G. Asia Holding (I) Pvt. Ltd( 2019)266 Taxman 451\/ 108 taxmann.com 213 \/ 310 CTR 1\/ 181 DTR 17 (SC),www.itatonline.org Editorial: Arising from the order  PCIT v. S. G. Asia Holding (I) Pvt. Ltd ( 2019) 102 taxmann.com 306 ( Bom) (HC)"},"content":{"rendered":"<p><strong>Court held that CBDT&#8217;s Instruction No.3\/2003 dated 20.05.2003 makes it mandatory for the AO to make a reference to the TPO-\u00a0The failure to make reference to the TPO renders the Transfer Pricing Adjustments made therein are bad in law though the assessment order is good- The matter should be restored to the file of the AO so that appropriate reference could be made to the TPO .<\/strong>( CA NO.6144 of 2019, dt. 13.08.2019) (AY. 2005 -06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92CA: Reference to transfer pricing officer &#8211; CBDT&#8217;s Instruction No.3\/2003 dated 20.05.2003 makes it mandatory for the AO to make a reference to the TPO-  The failure to make reference to the TPO renders the Transfer Pricing Adjustments made therein are bad in law though the assessment order is good- The matter should be restored to the file of the AO so that appropriate reference could be made to the TPO.[ S. 92C, 119 ]<\/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-6709","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Kd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6709","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=6709"}],"version-history":[{"count":5,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6709\/revisions"}],"predecessor-version":[{"id":8799,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6709\/revisions\/8799"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}