{"id":22863,"date":"2021-11-24T12:02:38","date_gmt":"2021-11-24T06:32:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bechtel-india-p-ltd-v-acit-2021-188-itd-460-86-itr-544-delhitrib\/"},"modified":"2021-11-24T12:02:38","modified_gmt":"2021-11-24T06:32:38","slug":"bechtel-india-p-ltd-v-acit-2021-188-itd-460-86-itr-544-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bechtel-india-p-ltd-v-acit-2021-188-itd-460-86-itr-544-delhitrib\/","title":{"rendered":"Bechtel India (P.) Ltd. v. ACIT (2021) 188 ITD 460 \/ 86 ITR 544 (Delhi)(Trib.)"},"content":{"rendered":"<p>Company engaged\u00a0\u00a0 in\u00a0\u00a0 activities of certification, recertification, safety audit, HSE management system for offshore and onshore oil and gas facilities functionally different companies cannot be accepted\u00a0 as \u00a0comparable such as, Government company engaged in activity of providing consultancy for designing and engineering, project management and procurement of medical equipments, drugs and pharmaceutical etc,\u00a0 Vocational training.\u00a0 Tribunal also held that no separate adjustment for interest on receivable was to be made when working capital adjustment was already granted to assessee. (AY. 2013-14)c<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Export of customers electronic data-Comparable-Functionally different-Not acceptable as comparable-Interest receivable-No separate adjustment for interest on receivable was to be made.  <\/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-22863","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5WL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22863","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=22863"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22863\/revisions"}],"predecessor-version":[{"id":22864,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22863\/revisions\/22864"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22863"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22863"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}