{"id":36407,"date":"2023-08-29T13:07:39","date_gmt":"2023-08-29T07:37:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ge-be-pvt-ltd-v-dy-cit-202299-itr-47-snbangtrib\/"},"modified":"2023-08-29T13:07:39","modified_gmt":"2023-08-29T07:37:39","slug":"ge-be-pvt-ltd-v-dy-cit-202299-itr-47-snbangtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ge-be-pvt-ltd-v-dy-cit-202299-itr-47-snbangtrib\/","title":{"rendered":"GE Be Pvt. Ltd. v. Dy. CIT (2022)99 ITR 47 (SN)(Bang)(Trib)"},"content":{"rendered":"<p>Held that \u00a0the three companies, viz., ET Ltd., TE Ltd., and M Ltd., whose turnover in the current year was more than Rs. 200 crores were to be excluded from the list of comparable companies. <em>\u00a0That the issue with regard to the grant of working capital adjustment was to be examined by the Transfer Pricing Officer\/Assessing Officer afresh in the light of the decision of the Tribunal in\u00a0<\/em>Huawei Technologies India Pvt\u00a0 Ltd. v. JT. CIT (OSD) [2019 101 taxmann.com 313 (Bang)(Trib), after affording opportunity of being heard to the assessee<em>.(<\/em>AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Comparable-Turnover more than Rs.200 crores-Excluded-Working capital adjustment. [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-36407","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9td","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36407","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=36407"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36407\/revisions"}],"predecessor-version":[{"id":36408,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36407\/revisions\/36408"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36407"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36407"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}