{"id":13944,"date":"2020-11-22T04:29:51","date_gmt":"2020-11-22T04:29:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/fis-solutions-india-p-ltd-v-dy-cit-2020-79-itr-656-pune-trib\/"},"modified":"2020-11-22T04:29:51","modified_gmt":"2020-11-22T04:29:51","slug":"fis-solutions-india-p-ltd-v-dy-cit-2020-79-itr-656-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/fis-solutions-india-p-ltd-v-dy-cit-2020-79-itr-656-pune-trib\/","title":{"rendered":"Fis Solutions (India) P. Ltd. v Dy. CIT (2020) 79 ITR 656 (Pune) (Trib)"},"content":{"rendered":"<p>Tribunal held that,\u00a0\u00a0 software testing services company\u00a0 and a company rendering whole basket services . Company providing software services to its clients\u00a0 is not Comparables.\u00a0 ( AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing \u2013 Arm\u2019s length price &#8211; Comparable- Software testing services company \u2014 Company rendering whole basket services \u2014 Company providing software services to its clients \u2014 Not Comparables. <\/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":[21],"tags":[],"class_list":["post-13944","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3CU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13944","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=13944"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13944\/revisions"}],"predecessor-version":[{"id":13945,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13944\/revisions\/13945"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13944"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13944"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13944"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}