{"id":24488,"date":"2022-01-29T12:47:24","date_gmt":"2022-01-29T07:17:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kumaran-systems-p-ltd-v-dcit-2021-191-itd-514-chennai-trib\/"},"modified":"2022-01-29T12:47:24","modified_gmt":"2022-01-29T07:17:24","slug":"kumaran-systems-p-ltd-v-dcit-2021-191-itd-514-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kumaran-systems-p-ltd-v-dcit-2021-191-itd-514-chennai-trib\/","title":{"rendered":"Kumaran Systems (P.) Ltd. v. DCIT (2021) 191 ITD 514 (Chennai) (Trib.)"},"content":{"rendered":"<p>Assessee having a\u00a0 turnover of Rs. 33.24 crores cannot be compared with the companies having\u00a0\u00a0 turnover ranged from Rs. 207 crores to Rs. 3,032 crores. Matter remanded to for applying turnover filter for selection of 0 to 200 crores.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Comparable-Turnover filter-Having small turnover-Cannot be compared with giant companies having huge turnover-Matter remanded. <\/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-24488","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6mY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24488","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=24488"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24488\/revisions"}],"predecessor-version":[{"id":24489,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24488\/revisions\/24489"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24488"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24488"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24488"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}