{"id":25608,"date":"2022-03-17T13:18:15","date_gmt":"2022-03-17T07:48:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/fiserv-india-pvt-ltd-v-acit-2021-88-itr-217-delhitrib\/"},"modified":"2022-03-17T13:18:15","modified_gmt":"2022-03-17T07:48:15","slug":"fiserv-india-pvt-ltd-v-acit-2021-88-itr-217-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/fiserv-india-pvt-ltd-v-acit-2021-88-itr-217-delhitrib\/","title":{"rendered":"Fiserv India Pvt. Ltd. v. ACIT (2021) 88 ITR 217 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that when the assessee is providing\u00a0 software development service, company providing software development services as well as sale of software products\u00a0 are directed to be excluded from the final set of comparbles. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Software development service-Comparable-Companies providing software development services as well as sale of software products-Directed to exclude from the final set of comparbles. [S. 92CA(3)] <\/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-25608","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6F2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25608","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=25608"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25608\/revisions"}],"predecessor-version":[{"id":25609,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25608\/revisions\/25609"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25608"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25608"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25608"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}