{"id":2709,"date":"2018-10-26T10:22:52","date_gmt":"2018-10-26T10:22:52","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-nvp-venture-capital-india-pvt-ltd-bomhc-www-iatonline-org\/"},"modified":"2019-04-28T07:53:26","modified_gmt":"2019-04-28T07:53:26","slug":"pcit-v-nvp-venture-capital-india-pvt-ltd-bomhc-www-iatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-nvp-venture-capital-india-pvt-ltd-bomhc-www-iatonline-org\/","title":{"rendered":"PCIT v. NVP Venture Capital India Pvt. Ltd ( 2018) 170 DTR 417\/305 CTR 200\/ (2019) 412 ITR 335   (Bom)(HC) www.iatonline.org."},"content":{"rendered":"<p><strong>Dismissing the appeal of the revenue the Court held that ; The categorical finding of fact by the ITAT that a comparable (Motilal Oswal) is engaged in a qualitatively different and diversified business than that of the assessee cannot be challenged as a substantial question of law as the finding is not perverse or vitiated by any error apparent on the face of the record.<\/strong>( ITA No. 406 of 2016, dt. 18.09.2018) ( AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing \u2013 Comparable &#8211;  The categorical finding of fact by the ITAT that a comparable (Motilal Oswal) is engaged in a qualitatively different and diversified business than that of the assessee cannot be challenged as a substantial question of law as the finding is not perverse or vitiated by any error apparent on the face of the record.[ S 92CA,.260A ]<\/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":[1],"tags":[],"class_list":["post-2709","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-HH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2709","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=2709"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2709\/revisions"}],"predecessor-version":[{"id":5182,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2709\/revisions\/5182"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}