{"id":19068,"date":"2021-06-07T12:16:48","date_gmt":"2021-06-07T06:46:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-agm-india-advisors-p-ltd-2020-275-taxman-71-2021-200-dtr-145-bom-hc\/"},"modified":"2021-10-10T10:14:29","modified_gmt":"2021-10-10T04:44:29","slug":"pcit-v-agm-india-advisors-p-ltd-2020-275-taxman-71-2021-200-dtr-145-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-agm-india-advisors-p-ltd-2020-275-taxman-71-2021-200-dtr-145-bom-hc\/","title":{"rendered":"PCIT v. AGM India Advisors P. Ltd. (2020) 275 Taxman 71 \/ (2021) 200 DTR 145 \/ 320 CTR 98(Bom.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue where assessee was engaged in rendering investment advisory services to AE, a company providing purely advisory services in various industries was acceptable as comparable and also a research company primarily dealing in research and survey services similar to that of assessee, could be accepted as comparable. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Comparable-Functionally similarity-Activities of merchant banker cannot be acceptable as comparable. <\/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-19068","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Xy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19068","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=19068"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19068\/revisions"}],"predecessor-version":[{"id":22328,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19068\/revisions\/22328"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19068"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19068"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}