{"id":26007,"date":"2022-03-27T11:14:32","date_gmt":"2022-03-27T05:44:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dell-international-services-india-p-ltd-v-add-cit-ltu-2021-90-itr-61-sn-bang-trib-2\/"},"modified":"2022-03-27T11:14:32","modified_gmt":"2022-03-27T05:44:32","slug":"dell-international-services-india-p-ltd-v-add-cit-ltu-2021-90-itr-61-sn-bang-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dell-international-services-india-p-ltd-v-add-cit-ltu-2021-90-itr-61-sn-bang-trib-2\/","title":{"rendered":"Dell International Services India P. Ltd. v. Add. CIT (LTU) (2021) 90 ITR 61 (SN.) (Bang.)(Trib.)"},"content":{"rendered":"<p>Company\u00a0 rendering software development services cannot be comparable with company engaged In knowledge process outsourcing services. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Functionally different-Cannot be 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-26007","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Lt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26007","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=26007"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26007\/revisions"}],"predecessor-version":[{"id":26008,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26007\/revisions\/26008"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26007"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26007"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26007"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}