{"id":36537,"date":"2023-09-01T16:36:44","date_gmt":"2023-09-01T11:06:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-bmc-software-india-pvt-ltd-202296-itr-18-sn-pune-trib\/"},"modified":"2023-09-01T16:36:44","modified_gmt":"2023-09-01T11:06:44","slug":"dy-cit-v-bmc-software-india-pvt-ltd-202296-itr-18-sn-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-bmc-software-india-pvt-ltd-202296-itr-18-sn-pune-trib\/","title":{"rendered":"Dy. CIT v. Bmc Software (India) Pvt. Ltd. (2022)96 ITR 18 (SN) (Pune) (Trib)"},"content":{"rendered":"<p>Held that this a Government of India company and was not comparable with the assessee company, which was a purely private company as a government company was not driven by the profit motive alone. Thus, it was not comparable. The Assessing Officer\/Transfer Pricing Officer was to exclude this company from the list of comparables in respect of the business support services segment. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer Pricing-Arm\u2019s Length Price-Comparables-Government of India Company not Comparable with Assessee-Excluded from List of Comparables. [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-36537","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9vj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36537","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=36537"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36537\/revisions"}],"predecessor-version":[{"id":36538,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36537\/revisions\/36538"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36537"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36537"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36537"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}