{"id":1173,"date":"2018-06-03T15:39:39","date_gmt":"2018-06-03T15:39:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-becton-dickinson-india-p-ltd-2018-92-taxmann-com-45-254-taxman-382-delhi-hc\/"},"modified":"2018-06-03T15:39:39","modified_gmt":"2018-06-03T15:39:39","slug":"cit-v-becton-dickinson-india-p-ltd-2018-92-taxmann-com-45-254-taxman-382-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-becton-dickinson-india-p-ltd-2018-92-taxmann-com-45-254-taxman-382-delhi-hc\/","title":{"rendered":"CIT v. Becton Dickinson India (P) Ltd ( 2018) 92 taxmann.com 45\/254 Taxman 382 ( Delhi) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that , Unless it is shown that there are important functional dissimilarities or other material facts ,exclusion or inclusion of other comparable would not constitute substantial question of law .\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing &#8211; Arm\u2019s length price -Unless it is shown that there are important functional dissimilarities or other material facts ,exclusion or inclusion of other comparable would not constitute substantial question of law [ S.260A ]<\/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-1173","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-iV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1173","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=1173"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1173\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1173"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1173"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}