{"id":18675,"date":"2021-05-26T12:04:26","date_gmt":"2021-05-26T06:34:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/csg-systems-international-i-pvt-ltd-v-jcit-osd-2021-187-itd-529-85-itr-62-snbang-trib\/"},"modified":"2021-05-26T12:04:26","modified_gmt":"2021-05-26T06:34:26","slug":"csg-systems-international-i-pvt-ltd-v-jcit-osd-2021-187-itd-529-85-itr-62-snbang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/csg-systems-international-i-pvt-ltd-v-jcit-osd-2021-187-itd-529-85-itr-62-snbang-trib\/","title":{"rendered":"CSG Systems International (I) Pvt. Ltd. v. JCIT (OSD) (2021) 187 ITD 529\/ 85 ITR 62 ((SN)(Bang) (Trib)"},"content":{"rendered":"<p>Tribunal held that\u00a0 Company which is a giant risk taking company and engaged in development and sale of\u00a0 software products\u00a0 is not Comparable \u2014Foreign exchange fluctuation gain or loss is\u00a0 to be considered for transfer pricing analysis\u00a0 if it is in respect of current year\u2019s turnover . ( AY.2012-13)<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing \u2013 Arm\u2019s length price &#8211; Comparables \u2014Company which is a giant risk taking company and engaged in development and sale of  software products  is not Comparable \u2014Foreign exchange fluctuation gain or loss is  to be considered for transfer pricing analysis  if it is in respect of current year\u2019s turnover .  <\/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-18675","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Rd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18675","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=18675"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18675\/revisions"}],"predecessor-version":[{"id":18676,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18675\/revisions\/18676"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18675"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18675"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18675"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}