{"id":26275,"date":"2022-04-06T17:30:16","date_gmt":"2022-04-06T12:00:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cowi-india-pvt-ltd-v-ito-2021-92-itr-24-sn-delhitrib\/"},"modified":"2022-04-06T17:30:16","modified_gmt":"2022-04-06T12:00:16","slug":"cowi-india-pvt-ltd-v-ito-2021-92-itr-24-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cowi-india-pvt-ltd-v-ito-2021-92-itr-24-sn-delhitrib\/","title":{"rendered":"Cowi India Pvt. Ltd. v. ITO (2021) 92 ITR 24 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 the companies rendering software services cannot be compared with consulting business\u00a0 services. Inclusion of comparable N Ltd, subject to the availability of the accounts and passing of the filters is held to be valid. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Selection of comparable-Consulting business-Companies rendering soft ware services 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-26275","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6PN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26275","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=26275"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26275\/revisions"}],"predecessor-version":[{"id":26276,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26275\/revisions\/26276"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}