{"id":17930,"date":"2021-05-10T16:43:30","date_gmt":"2021-05-10T11:13:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/trident-microsystems-india-p-ltd-v-dy-cit-2020-83-itr-449-bang-trib\/"},"modified":"2021-05-10T16:43:30","modified_gmt":"2021-05-10T11:13:30","slug":"trident-microsystems-india-p-ltd-v-dy-cit-2020-83-itr-449-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/trident-microsystems-india-p-ltd-v-dy-cit-2020-83-itr-449-bang-trib\/","title":{"rendered":"Trident Microsystems India P. Ltd. v. Dy.CIT (2020) 83 ITR 449 (Bang.)(Trib.)"},"content":{"rendered":"<p>Tribunal remanded the entire issue was to be restored to the Assessing Officer\/Transfer Pricing Officer for undertaking the exercise afresh selecting a fresh set of comparable companies in respect of the software research and development segment. Accordingly, the order passed by the Assessing Officer\/Transfer Pricing Officer was to be set aside. \u00a0(AYs. 2011-12, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Comparable-Turnover filter-Turnover of  more than Rs.200 crores was excluded-Market support services-Operating cost  Matter remanded. [S. 92]<\/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-17930","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Fc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17930","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=17930"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17930\/revisions"}],"predecessor-version":[{"id":17931,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17930\/revisions\/17931"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}