{"id":26583,"date":"2022-04-21T05:51:26","date_gmt":"2022-04-21T00:21:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jacob-engineering-india-pltd-v-acit-2022-285-taxman-326-bom-hc\/"},"modified":"2022-04-21T05:51:26","modified_gmt":"2022-04-21T00:21:26","slug":"jacob-engineering-india-pltd-v-acit-2022-285-taxman-326-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jacob-engineering-india-pltd-v-acit-2022-285-taxman-326-bom-hc\/","title":{"rendered":"Jacob Engineering India ( P)Ltd v. ACIT ( 2022) 285 Taxman 326 ( Bom)( HC)"},"content":{"rendered":"<p>Tribunal excluded three companies from comparable list without giving an opportunity to the assessee to counter argue against exclusion of comparable .On appeal High Court remanded back to consider whether said\u00a0 companies were comparable or not . ( AY. 2010-11 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing \u2013 Arm\u2019s length price -Comparable \u2013 Opportunity of hearing was not given \u2013 Matter remanded [ S. 254(1) ] <\/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-26583","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6UL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26583","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=26583"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26583\/revisions"}],"predecessor-version":[{"id":26584,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26583\/revisions\/26584"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26583"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26583"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26583"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}