{"id":16934,"date":"2021-04-16T14:05:47","date_gmt":"2021-04-16T08:35:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tivo-tech-p-ltd-v-dcit-2020-185-itd-209-bang-trib\/"},"modified":"2021-04-16T14:05:47","modified_gmt":"2021-04-16T08:35:47","slug":"tivo-tech-p-ltd-v-dcit-2020-185-itd-209-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tivo-tech-p-ltd-v-dcit-2020-185-itd-209-bang-trib\/","title":{"rendered":"Tivo Tech (P.) Ltd. v. DCIT (2020) 185 ITD 209 (Bang.)(Trib.)"},"content":{"rendered":"<p>Assessee provided software development services to its Associated Enterprise only\u00a0 and the Assessee was only a captive service provider which was entirely funded by AEs. Tribunal held that since assessee was running business without any working capital risk as compared to comparables, no negative working capital adjustment could be made. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Working capital-Captive service provider-No negative working capital adjustment could be made.<\/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-16934","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4p8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16934","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=16934"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16934\/revisions"}],"predecessor-version":[{"id":16935,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16934\/revisions\/16935"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16934"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16934"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}