{"id":14994,"date":"2021-01-22T11:53:59","date_gmt":"2021-01-22T11:53:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/open-solutions-software-services-pvt-ltd-v-add-cit-2020-83-itr-21-sn-delhitrib\/"},"modified":"2021-01-22T11:53:59","modified_gmt":"2021-01-22T11:53:59","slug":"open-solutions-software-services-pvt-ltd-v-add-cit-2020-83-itr-21-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/open-solutions-software-services-pvt-ltd-v-add-cit-2020-83-itr-21-sn-delhitrib\/","title":{"rendered":"Open Solutions Software Services Pvt. Ltd. v. Add.CIT (2020) 83 ITR 21 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that comparable companies to be decided on basis of far analysis and not on\u00a0 basis of\u00a0 judicial precedent. Functionally comparable company to be included in list of\u00a0 comparables.\u00a0 Margin of\u00a0 comparable shown in show-cause notice different from that in order.\u00a0 There is no justification for change. TPO to show how and on what basis margins went up to 33.2 Per Cent. from 7.28 Per Cent. Matter remanded. No arguments raised before TPO with respect to adjustment for working capital difference nor working provided. Claim is not entertained. (AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Comparable-Matter remanded-Adjustment for working capital difference nor working provided-Addition is held to be justified.<\/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-14994","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3TQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14994","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=14994"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14994\/revisions"}],"predecessor-version":[{"id":14995,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14994\/revisions\/14995"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14994"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14994"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}