{"id":36473,"date":"2023-09-01T15:13:42","date_gmt":"2023-09-01T09:43:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/neilsoft-p-ltd-v-dy-cit-2022-209-dtr-225-215-ttj-545-136-taxmann-com-66-pune-trib\/"},"modified":"2023-09-01T15:13:42","modified_gmt":"2023-09-01T09:43:42","slug":"neilsoft-p-ltd-v-dy-cit-2022-209-dtr-225-215-ttj-545-136-taxmann-com-66-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/neilsoft-p-ltd-v-dy-cit-2022-209-dtr-225-215-ttj-545-136-taxmann-com-66-pune-trib\/","title":{"rendered":"Neilsoft (P) Ltd. v. Dy. CIT (2022) 209 DTR 225\/ 215 TTJ 545 \/ 136 taxmann.com 66 (Pune) (Trib)"},"content":{"rendered":"<p>Held that \u00a0segmental profitability as determined by assessee was correct as per which OP\/OC from services to AE at 18.04 per cent was better than OP\/OC from non-AE services at 13.44 per cent showing international transaction at ALP. Adjustment made was deleted.\u00a0 (AY.\u00a0 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Engineering design services-Separate segmental accounts-Adjustment made by TPO was deleted. [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-36473","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9uh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36473","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=36473"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36473\/revisions"}],"predecessor-version":[{"id":36474,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36473\/revisions\/36474"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36473"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36473"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36473"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}