{"id":16658,"date":"2021-04-14T11:35:43","date_gmt":"2021-04-14T06:05:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sony-pictures-networks-india-p-ltd-v-dcit-2020-184-itd-794-mum-trib\/"},"modified":"2021-04-14T11:35:43","modified_gmt":"2021-04-14T06:05:43","slug":"sony-pictures-networks-india-p-ltd-v-dcit-2020-184-itd-794-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sony-pictures-networks-india-p-ltd-v-dcit-2020-184-itd-794-mum-trib\/","title":{"rendered":"Sony Pictures Networks India (P.) Ltd. v. DCIT (2020) 184 ITD 794 (Mum.)(Trib.)"},"content":{"rendered":"<p>Assessee company was engaged in distribution of satellite channels to local cable operators, multi system operators and Direct to Home (DTH) operators, therefore a company engaged in distribution of software product could be accepted as valid comparable. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Comparable-A company engaged in distribution of software product could be accepted as valid comparable.<\/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-16658","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4kG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16658","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=16658"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16658\/revisions"}],"predecessor-version":[{"id":16659,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16658\/revisions\/16659"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16658"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16658"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}