{"id":28992,"date":"2022-08-02T11:07:43","date_gmt":"2022-08-02T05:37:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sas-research-and-development-india-pvt-ltd-v-dy-cit-no-1-2022-93-itr-482-punetrib\/"},"modified":"2022-08-02T11:07:43","modified_gmt":"2022-08-02T05:37:43","slug":"sas-research-and-development-india-pvt-ltd-v-dy-cit-no-1-2022-93-itr-482-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sas-research-and-development-india-pvt-ltd-v-dy-cit-no-1-2022-93-itr-482-punetrib\/","title":{"rendered":"Sas Research and Development (India) Pvt. Ltd. v. Dy.CIT (No. 1) (2022) 93 ITR 482 (Pune)(Trib.)"},"content":{"rendered":"<p>Held that functionally distinct with different areas of development and services cannot be benchmarked. The Assessing Officer is\u00a0 directed to exclude two comparables and include one comparable based on appreciation of\u00a0 evidence. (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Arm\u2019s Length Price-Comparables-Functionally distinct with different areas of development and services-Cannot be benchmarked-Directed to exclude two comparables and include one comparable based on appreciation of  evidence. [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-28992","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7xC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28992","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=28992"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28992\/revisions"}],"predecessor-version":[{"id":28993,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28992\/revisions\/28993"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28992"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28992"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28992"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}