{"id":36493,"date":"2023-09-01T15:21:22","date_gmt":"2023-09-01T09:51:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/aggressive-digital-systems-pvt-ltd-v-ito-202297-itr-687-delhi-trib\/"},"modified":"2023-09-01T15:21:22","modified_gmt":"2023-09-01T09:51:22","slug":"aggressive-digital-systems-pvt-ltd-v-ito-202297-itr-687-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aggressive-digital-systems-pvt-ltd-v-ito-202297-itr-687-delhi-trib\/","title":{"rendered":"Aggressive Digital Systems Pvt. Ltd v. ITO (2022)97 ITR 687 (Delhi) (Trib)"},"content":{"rendered":"<p>The Tribunal held that the turnover filter the company could be compared, but the company did not pass the functional analysis as it was functionally dissimilar being a manufacturer of voltage panels and was liable to be excluded from the list of comparables. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Manufacture and assembly-Comparable-Company passed turnover filter but fails to pass functional analysis-Department\u2019s appeal to remand the matter not justified and entertained-Addition 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-36493","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9uB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36493","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=36493"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36493\/revisions"}],"predecessor-version":[{"id":36494,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36493\/revisions\/36494"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36493"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36493"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}