{"id":28994,"date":"2022-08-02T11:08:04","date_gmt":"2022-08-02T05:38:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sas-research-and-development-india-p-ltd-v-dy-cit-no-2-2022-93-itr-501-punetrib\/"},"modified":"2022-08-02T11:08:04","modified_gmt":"2022-08-02T05:38:04","slug":"sas-research-and-development-india-p-ltd-v-dy-cit-no-2-2022-93-itr-501-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sas-research-and-development-india-p-ltd-v-dy-cit-no-2-2022-93-itr-501-punetrib\/","title":{"rendered":"Sas Research and Development (India) P. Ltd. v. Dy. CIT (No. 2) (2022) 93 ITR 501 (Pune)(Trib.)"},"content":{"rendered":"<p>Held that companies having no segmental information or\u00a0 subject to extraordinary event or\u00a0 companies fully involved in related-party transactions are not comparable.<em>(<\/em>AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Comparables-Companies having no segmental information or  subject to extraordinary event or  companies fully involved in related-party transactions-Not comparable. [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-28994","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7xE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28994","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=28994"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28994\/revisions"}],"predecessor-version":[{"id":28995,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28994\/revisions\/28995"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28994"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28994"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}