{"id":14202,"date":"2020-12-06T07:02:16","date_gmt":"2020-12-06T07:02:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/avaya-india-pvt-ltd-v-dy-cit-202078-itr-84-delhi-trib\/"},"modified":"2020-12-06T07:02:16","modified_gmt":"2020-12-06T07:02:16","slug":"avaya-india-pvt-ltd-v-dy-cit-202078-itr-84-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/avaya-india-pvt-ltd-v-dy-cit-202078-itr-84-delhi-trib\/","title":{"rendered":"Avaya India Pvt. Ltd. v. Dy. CIT (2020)78 ITR 84 ( Delhi ) (Trib)"},"content":{"rendered":"<p>Tribunal held that the marketing support services same functions &#8211;\u00a0 can be treated as comparable, however companies\u00a0\u00a0 deriving its\u00a0 income from manufacturing or\u00a0 trading and indenting services\u00a0 is not good Comparable for company rendering market support services.\u00a0 \u00a0( AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing \u2013 Arm\u2019s length price \u2013 Comparable Benchmarking of  Transaction \u2014 Marketing support services same functions &#8211;  Can be treated as comparable \u2014Deriving its  income from manufacturing or  trading and indenting services \u2014 Not good Comparable for company rendering market support services.<\/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-14202","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3H4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14202","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=14202"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14202\/revisions"}],"predecessor-version":[{"id":14203,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14202\/revisions\/14203"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14202"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14202"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}