{"id":20036,"date":"2021-07-07T12:38:29","date_gmt":"2021-07-07T07:08:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-evaluserve-com-p-ltd-2021-124-taxmann-com-210-delhihc-editorial-slp-of-revenue-is-dismissed-as-there-was-delay-of-359-days-in-filing-said-petition-and-explanation-offered-in-support\/"},"modified":"2021-07-07T12:38:29","modified_gmt":"2021-07-07T07:08:29","slug":"pcit-v-evaluserve-com-p-ltd-2021-124-taxmann-com-210-delhihc-editorial-slp-of-revenue-is-dismissed-as-there-was-delay-of-359-days-in-filing-said-petition-and-explanation-offered-in-support","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-evaluserve-com-p-ltd-2021-124-taxmann-com-210-delhihc-editorial-slp-of-revenue-is-dismissed-as-there-was-delay-of-359-days-in-filing-said-petition-and-explanation-offered-in-support\/","title":{"rendered":"PCIT v. Evaluserve.Com (P) Ltd. (2021) 124 taxmann.com 210 (Delhi)(HC) Editorial: SLP of revenue is dismissed, as there was delay of 359 days in filing said petition and explanation offered in support of prayer for condonation was not satisfactory, PCIT v. Evaluserve.Com (P) Ltd. (2021) 277 Taxman 392 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that\u00a0 order of Tribunal upholding exclusion of ten comparables for purpose of determination of arm&#8217;s length price of international transactions involving\u00a0 is question of fact\u00a0 and\u00a0\u00a0 does not involve any substantial question of law. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Exclusion of ten comparables-Finding of fact-No substantial question of law. [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-20036","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5da","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20036","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=20036"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20036\/revisions"}],"predecessor-version":[{"id":20037,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20036\/revisions\/20037"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20036"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20036"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}