{"id":28898,"date":"2022-07-30T12:12:54","date_gmt":"2022-07-30T06:42:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jcit-v-american-express-india-pvt-ltd-2022-93-itr-45-sn-delhitrib\/"},"modified":"2022-07-30T12:12:54","modified_gmt":"2022-07-30T06:42:54","slug":"jcit-v-american-express-india-pvt-ltd-2022-93-itr-45-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jcit-v-american-express-india-pvt-ltd-2022-93-itr-45-sn-delhitrib\/","title":{"rendered":"JCIT v. American Express (India) Pvt. Ltd. (2022) 93 ITR 45 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal the Tribunal held that. while deciding assessee\u2019s appeal for the assessment year 2002-03, the Tribunal had excluded KC Ltd. as a comparable since its turnover from information technology enabled services segment was less than Rs.\u20025 crores.\u00a0 Order of CIT(A) is affirmed. (AY.2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price&#8211;Transactional Net Margin Method-Selection of  comparables-Tribunal for the earlier year  directing   exclusion of  all companies having annual turnover less than Rs. 5 crores in Information Technology enabled services segment-Order of Transfer Pricing Officer including company having turnover below Rs. 5 Crores from Segment-Not justified. [S. 92CA]  <\/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-28898","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7w6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28898","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=28898"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28898\/revisions"}],"predecessor-version":[{"id":28899,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28898\/revisions\/28899"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28898"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28898"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}