{"id":36561,"date":"2023-09-01T16:47:22","date_gmt":"2023-09-01T11:17:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/alcatel-lucent-india-ltd-v-dy-cit-202295-itr-314-delhi-trib-2\/"},"modified":"2023-09-01T16:47:22","modified_gmt":"2023-09-01T11:17:22","slug":"alcatel-lucent-india-ltd-v-dy-cit-202295-itr-314-delhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/alcatel-lucent-india-ltd-v-dy-cit-202295-itr-314-delhi-trib-2\/","title":{"rendered":"Alcatel Lucent India Ltd. v. Dy. CIT (2022)95 ITR 314 (Delhi) (Trib)"},"content":{"rendered":"<p>Held that giant risk taking company engaged in development and sale of\u00a0 software products and owns intangible assets. Company engaged in product development and earning revenue from trading of software licences and subscription, not to be included in list of\u00a0 comparables.<em>(<\/em>AY.2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Comparables-Giant risk taking company engaged in development and sale of  software products and owns intangible assets-Company engaged in product development and earning revenue from trading of software licences and subscription-Not to be included in 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-36561","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9vH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36561","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=36561"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36561\/revisions"}],"predecessor-version":[{"id":36562,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36561\/revisions\/36562"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}