{"id":10988,"date":"2020-04-02T07:24:35","date_gmt":"2020-04-02T07:24:35","guid":{"rendered":"http:\/\/itatonline.org\/digest\/evalueserve-com-pvt-ltd-v-dy-cit-2020-77-itr-97-delhitrib\/"},"modified":"2020-04-02T07:24:35","modified_gmt":"2020-04-02T07:24:35","slug":"evalueserve-com-pvt-ltd-v-dy-cit-2020-77-itr-97-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/evalueserve-com-pvt-ltd-v-dy-cit-2020-77-itr-97-delhitrib\/","title":{"rendered":"Evalueserve.Com Pvt. Ltd. v. Dy. CIT (2020) 77 ITR 97 (Delhi)(Trib.)"},"content":{"rendered":"<p>Assessee engaged in providing Information Technology enabled services to associated enterprises while determining Arm\u2019s length price, companies which are providing\u00a0 knowledge process outsourcing services, medical transcription services, development of infrastructure, high brand value\u00a0 are held to be not comparable. (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing\u2013Arm\u2019s length price-Comparable-Information Technology enabled services-Companies which are providing knowledge process outsourcing services, medical transcription services, development of infrastructure, high brand value  are held to be not comparable. [S. 92CA] <\/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-10988","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Re","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10988","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=10988"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10988\/revisions"}],"predecessor-version":[{"id":10989,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10988\/revisions\/10989"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}