{"id":15917,"date":"2021-03-24T12:21:37","date_gmt":"2021-03-24T06:51:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mformation-software-technologies-i-p-ltd-v-ito-2020-182-itd-78-bang-trib\/"},"modified":"2021-03-24T12:21:37","modified_gmt":"2021-03-24T06:51:37","slug":"mformation-software-technologies-i-p-ltd-v-ito-2020-182-itd-78-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mformation-software-technologies-i-p-ltd-v-ito-2020-182-itd-78-bang-trib\/","title":{"rendered":"Mformation Software Technologies (I) (P.) Ltd. v. ITO (2020) 182 ITD 78 (Bang.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that where turnover of comparables companies was 10 times greater than that of assessee, these companies could not be considered as comparable companies, similarly a company engaged in provision of software solutions developed in-house, was to be excluded from list of comparables being functionally dissimilar. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Comparable-Functionally different-Companies having turn over of 10 times greater  cannot be considered as comparable companies. <\/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-15917","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-48J","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15917","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=15917"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15917\/revisions"}],"predecessor-version":[{"id":15918,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15917\/revisions\/15918"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15917"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15917"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}