{"id":1058,"date":"2018-05-31T10:13:21","date_gmt":"2018-05-31T10:13:21","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-evalueserve-sez-gurgaon-p-ltd-2018-164-dtr-297-delhihc\/"},"modified":"2018-06-10T15:58:57","modified_gmt":"2018-06-10T15:58:57","slug":"pcit-v-evalueserve-sez-gurgaon-p-ltd-2018-164-dtr-297-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-evalueserve-sez-gurgaon-p-ltd-2018-164-dtr-297-delhihc\/","title":{"rendered":"PCIT  v. Evalueserve Sez (Gurgaon) (P) Ltd. (2018) 164 DTR 297\/302 CTR 172   (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that entities which are functionally different cannot be comparable . Accordingly the exclusion six comparables by the Tribunal was held to be justified .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.92C: Transfer pricing -Arms\u2019 length price- Functionally different -Exclusion  of six comparables by the Tribunal by the Tribunal was held to be justified .<\/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-1058","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-h4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1058","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=1058"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1058\/revisions"}],"predecessor-version":[{"id":1281,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1058\/revisions\/1281"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1058"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1058"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1058"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}