{"id":6804,"date":"2019-08-26T12:49:56","date_gmt":"2019-08-26T12:49:56","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-phoenix-mecano-india-pvt-ltd-2019-414-itr-704-bom-hc-editorial-slp-of-revenue-is-dismissed-cit-v-phoenix-mecano-india-pvt-ltd-2018-402-itr-32-st\/"},"modified":"2019-10-23T09:14:05","modified_gmt":"2019-10-23T09:14:05","slug":"cit-v-phoenix-mecano-india-pvt-ltd-2019-414-itr-704-bom-hc-editorial-slp-of-revenue-is-dismissed-cit-v-phoenix-mecano-india-pvt-ltd-2018-402-itr-32-st","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-phoenix-mecano-india-pvt-ltd-2019-414-itr-704-bom-hc-editorial-slp-of-revenue-is-dismissed-cit-v-phoenix-mecano-india-pvt-ltd-2018-402-itr-32-st\/","title":{"rendered":"CIT v.  Phoenix Mecano (India) Pvt. Ltd. (2019)   414 ITR 704 \/ 265 Taxman 354 (Bom.)(HC)  Editorial : SLP of revenue is dismissed CIT  v.  Phoenix Mecano (India) Pvt. Ltd (2018) 402 ITR 32 (ST)."},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the determination of the arm&#8217;s length price should be restricted to the international transactions of the assessee with its associated enterprise. (AY.2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92 : Transfer pricing-Arm\u2019s length price-Arm&#8217;s Length Price  to  be  restricted to transaction of assessee with associated enterprise.[S. 92C]<\/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-6804","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1LK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6804","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=6804"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6804\/revisions"}],"predecessor-version":[{"id":7927,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6804\/revisions\/7927"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}