{"id":36425,"date":"2023-08-29T13:15:08","date_gmt":"2023-08-29T07:45:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/synamedia-india-pvt-ltd-v-dy-cit-2022100-itr-357-bang-trib\/"},"modified":"2023-08-29T13:15:08","modified_gmt":"2023-08-29T07:45:08","slug":"synamedia-india-pvt-ltd-v-dy-cit-2022100-itr-357-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/synamedia-india-pvt-ltd-v-dy-cit-2022100-itr-357-bang-trib\/","title":{"rendered":"Synamedia India Pvt. Ltd. v Dy. CIT (2022)100 ITR 357 (Bang) (Trib)"},"content":{"rendered":"<p>Held that \u00a0the company ET was rejected by the Transfer Pricing Officer on the ground that the financials of this company included figures from outside branches which were unconnected. The availability of unaudited accounts could not be a reason to reject the comparability of the company which satisfied all the filters. The issue was remitted to the Transfer Pricing Officer for consideration afresh. The Tribunal also held that\u00a0 the rate of interest would be on the basis of the currency in which the loan was to be repaid.(AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Comparables-Software development service provider-Matter remanded. <\/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-36425","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9tv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36425","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=36425"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36425\/revisions"}],"predecessor-version":[{"id":36426,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36425\/revisions\/36426"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36425"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}