{"id":23092,"date":"2021-12-18T17:28:04","date_gmt":"2021-12-18T11:58:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bmc-software-india-p-ltd-v-dcit-2021-189-itd-57-punetrib\/"},"modified":"2021-12-18T17:28:04","modified_gmt":"2021-12-18T11:58:04","slug":"bmc-software-india-p-ltd-v-dcit-2021-189-itd-57-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bmc-software-india-p-ltd-v-dcit-2021-189-itd-57-punetrib\/","title":{"rendered":"BMC Software India (P.) Ltd. v. DCIT (2021) 189 ITD 57 (Pune)(Trib.)"},"content":{"rendered":"<p>Where assessee-company was engaged in providing software development services to its AEs, a company engaged in providing both software products as well as software development services could not be accepted as valid comparable. A company engaged in providing product development services and rendering on-site services in one overall segment of &#8216;Information Technology services&#8217; could not be accepted as valid comparable. A company mainly engaged in outsourcing its business activities could not be accepted as\u00a0 comparable.A company providing\u00a0 information services could not be accepted as valid comparable.\u00a0 (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Comparable-Software consultancy-Functional similarity-Company engaged in providing both software products as well as software development services could not be accepted as  comparable-A company engaged in providing information services could not be accepted as comparable-A company providing  information services could not be accepted 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-23092","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-60s","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23092","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=23092"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23092\/revisions"}],"predecessor-version":[{"id":23093,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23092\/revisions\/23093"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23092"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23092"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}