{"id":17284,"date":"2021-04-25T20:49:58","date_gmt":"2021-04-25T15:19:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/microchip-technology-india-p-ltd-v-acit-2021-186-itd-156-bang-trib\/"},"modified":"2021-04-25T20:49:58","modified_gmt":"2021-04-25T15:19:58","slug":"microchip-technology-india-p-ltd-v-acit-2021-186-itd-156-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/microchip-technology-india-p-ltd-v-acit-2021-186-itd-156-bang-trib\/","title":{"rendered":"Microchip Technology (India) (P) Ltd v. ACIT (2021) 186 ITD 156 (Bang) (Trib)"},"content":{"rendered":"<p>It has been held by the Appellate Tribunal that the assessee was rendering software development services to its AE. Thus, a company engaged in KPO services was not acceptable as comparable with Assessee company. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing \u2013 Arms\u2019 length price &#8211; A company engaged in KPO services is not comparable to software development service company. <\/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-17284","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4uM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17284","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=17284"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17284\/revisions"}],"predecessor-version":[{"id":17285,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17284\/revisions\/17285"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17284"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17284"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17284"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}