{"id":18833,"date":"2021-05-31T19:58:21","date_gmt":"2021-05-31T14:28:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-visual-graphics-computing-services-india-pvt-ltd-2020-274-taxman-481-195-dtr-397-2021-318-ctr-586-madhc\/"},"modified":"2021-05-31T19:58:21","modified_gmt":"2021-05-31T14:28:21","slug":"cit-v-visual-graphics-computing-services-india-pvt-ltd-2020-274-taxman-481-195-dtr-397-2021-318-ctr-586-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-visual-graphics-computing-services-india-pvt-ltd-2020-274-taxman-481-195-dtr-397-2021-318-ctr-586-madhc\/","title":{"rendered":"CIT v. Visual Graphics Computing Services India Pvt Ltd (2020) 274 Taxman 481\/ 195 DTR 397\/ (2021) 318 CTR 586 ( Mad)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the Appellate Tribunal rightly rejected the comparable hence no question of law . Similarly deletion of expenses u\/s 14A is also question of fact . Accordingly the order of Tribunal is affirmed<strong> . <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p> S. 92C : Transfer pricing \u2013 Arm\u2019s length price \u2013 Comparables- Different financial years \u2013 Rejection of comparable- Question of fact \u2013 Exempted income \u2013 Disallowance of expenses \u2013 Question of fact [ S.260A ]    <\/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-18833","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4TL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18833","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=18833"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18833\/revisions"}],"predecessor-version":[{"id":18834,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18833\/revisions\/18834"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}