{"id":8641,"date":"2019-12-18T11:24:49","date_gmt":"2019-12-18T11:24:49","guid":{"rendered":"http:\/\/itatonline.org\/digest\/doshi-accounting-service-pvt-ltd-v-dcit-sb-ahd-trib-www-itatonline-org\/"},"modified":"2021-06-12T08:53:23","modified_gmt":"2021-06-12T03:23:23","slug":"doshi-accounting-service-pvt-ltd-v-dcit-sb-ahd-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/doshi-accounting-service-pvt-ltd-v-dcit-sb-ahd-trib-www-itatonline-org\/","title":{"rendered":"Doshi Accounting Service Pvt.  Ltd.  v.  DCIT ( 2019)   184 DTR 249\/ 76 ITR 449\/(2020) 181 ITD 49 (SB) (Ahd.)(Trib) www. itatonline.org"},"content":{"rendered":"<p>Question before the Special Bench was \u201cwhether or not the provisions of section 92 can be invoked in a situation in which income of the assessee is eligible for tax exemption or tax holiday and thus not actually chargeable to tax in India, or in a situation in which there cannot be any motive in manipulating the prices at which international transactions have been entered in to ?\u201d<\/p>\n<p>Special Bench held that even if an assessee is eligible for tax exemption at the rate of hundred percent under section 10A\/10B of the Act, then also the arm\u2019s length price on international transactions deserve to be determined under S. 92C of the Act. \u00a0\u00a0(ITA NoS. 1352, 1258, 1822 &amp; 1874\/Ahd\/2011-2012&amp; 2014, dt. \u00a024. 10. 2019)(AY. \u00a02006-07 to 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing\u2013Arm\u2019s  length exemption-Tax exemption-Arm\u2019s length price on international transactions deserve to be determined. [S. 10A, 10B, 92]<\/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-8641","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2fn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8641","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=8641"}],"version-history":[{"count":5,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8641\/revisions"}],"predecessor-version":[{"id":19209,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8641\/revisions\/19209"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}