{"id":17198,"date":"2021-04-25T13:07:18","date_gmt":"2021-04-25T07:37:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/microsoft-india-rd-pvt-ltd-v-dcit-2021-431-itr-483-197-dtr-409-318-ctr-654-delhi-hc\/"},"modified":"2024-10-10T07:28:08","modified_gmt":"2024-10-10T01:58:08","slug":"microsoft-india-rd-pvt-ltd-v-dcit-2021-431-itr-483-197-dtr-409-318-ctr-654-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/microsoft-india-rd-pvt-ltd-v-dcit-2021-431-itr-483-197-dtr-409-318-ctr-654-delhi-hc\/","title":{"rendered":"Microsoft India (R&#038;D) Pvt. Ltd. v. DCIT (2021) 431 ITR 483 \/197 DTR 409 \/ 318 CTR 654 \/ 2023) 153 taxmann.com 199 (Delhi) (HC)\/ Editorial ,SLP of Revenue dismissed ,PCIT  v. Microsoft India (R&#038;D) (P.) Ltd ( 2023) 294 Taxman 342 ( SC)\/ PCIT v. Microsoft India (R And D) Pvt. Ltd. (2024)  464 ITR 587 (SC)"},"content":{"rendered":"<p>Where certain companies were rejected as comparables by the Tribunal on the ground that segmental information was not available and that the comparables were majorly involved in related party transactions, such findings of the Tribunal were findings of fact and no question of law arises from the same. Court also held that\u00a0 when the \u00a0decision of High Court is available, remand is not justified . When \u00a0additional evidence is produced \u00a0first time\u00a0 before Appellate Tribunal remand is justified<strong> . \u00a0<\/strong>(AY. 2011-12 ,2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing \u2013 Arm\u2019s length price &#8211; Rejection of comparables is a finding of fact-  Appellate Tribunal \u2013 Decision of High Court is available \u2013 Remad is not justified \u2013 Additional evidence is produced -Remand is justified . [ S.92B, 254(1) ] <\/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-17198","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4to","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17198","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=17198"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17198\/revisions"}],"predecessor-version":[{"id":46966,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17198\/revisions\/46966"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17198"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17198"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17198"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}