{"id":3553,"date":"2019-01-04T06:14:42","date_gmt":"2019-01-04T06:14:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-goldman-sachs-services-p-ltd-2018-409-itr-268-karn-hc-2\/"},"modified":"2019-01-04T06:14:42","modified_gmt":"2019-01-04T06:14:42","slug":"cit-v-goldman-sachs-services-p-ltd-2018-409-itr-268-karn-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-goldman-sachs-services-p-ltd-2018-409-itr-268-karn-hc-2\/","title":{"rendered":"CIT  v. Goldman Sachs Services P. Ltd.  (2018) 409 ITR 268 (Karn) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, Comparable and Working capital adjustment arrived by the Tribunal is based on\u00a0 question of fact hence no substantial question of law\u00a0 arises. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing\u2013Arm\u2019s length price\u2013Comparable-  Working capital adjustment\u2013Question of fact\u2013No substantial question of law. [S. 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-3553","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Vj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3553","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=3553"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3553\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3553"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3553"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}