{"id":15919,"date":"2021-03-24T12:21:54","date_gmt":"2021-03-24T06:51:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nxp-india-p-ltd-v-dcit-2020-182-itd-163-bang-trib\/"},"modified":"2021-03-24T12:21:54","modified_gmt":"2021-03-24T06:51:54","slug":"nxp-india-p-ltd-v-dcit-2020-182-itd-163-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nxp-india-p-ltd-v-dcit-2020-182-itd-163-bang-trib\/","title":{"rendered":"NXP India (P.) Ltd. v. DCIT (2020) 182 ITD 163 (Bang.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the\u00a0 DRP excluded certain comparables as well as upheld inclusion of comparables without giving any proper reasoning for such exclusion and inclusion, matter remanded .As regards working capital \u00a0since working capital adjustment was to be computed by taking actual data without putting any upper limit, thus, TPO was to be directed to recompute same. As regards risk differential TPO was to be directed to recompute such adjustment in accordance with law (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Software development-Directed to pass speaking order-Working capital-computed by taking actual data without putting any upper limit-Ad-hoc  estimate of risk differential was directed to recompute.   [S. 144C] <\/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-15919","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-48L","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15919","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=15919"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15919\/revisions"}],"predecessor-version":[{"id":15920,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15919\/revisions\/15920"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15919"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15919"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15919"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}