{"id":1175,"date":"2018-06-03T15:56:56","date_gmt":"2018-06-03T15:56:56","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-b-c-management-services-pvt-ltd-2018-403-itr-45-253-taxman-128-164-dtr-299-delhi-hc\/"},"modified":"2018-06-10T15:56:46","modified_gmt":"2018-06-10T15:56:46","slug":"cit-v-b-c-management-services-pvt-ltd-2018-403-itr-45-253-taxman-128-164-dtr-299-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-b-c-management-services-pvt-ltd-2018-403-itr-45-253-taxman-128-164-dtr-299-delhi-hc\/","title":{"rendered":"CIT  v.  B. C. Management Services Pvt. Ltd. (2018) 403 ITR 45 \/ 253 Taxman 128 \/164 DTR 299 \/ 302 CTR 167  (Delhi) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the court held\u00a0that finding of fact given by the Tribunal that<em>,\u00a0 <\/em>functional dissimilarities and distinction in services provided has to be excluded .( AY.2011-12 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.92C: Transfer pricing  Arm\u2019s Length Price -Selection of comparables \u2014 Functional dissimilarities and distinction in services provided has to be excluded . [ 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-1175","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-iX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1175","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=1175"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1175\/revisions"}],"predecessor-version":[{"id":1280,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1175\/revisions\/1280"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1175"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1175"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1175"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}