{"id":37406,"date":"2023-09-07T14:52:54","date_gmt":"2023-09-07T09:22:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-evalueserve-com-pvt-ltd-2023453-itr-8-292-taxman-155-331-ctr-217-223-dtr-137-sc-editorial-cit-v-evalueserve-com-pvt-ltd-2022-444-itr-674-delhihc-is-affirmed\/"},"modified":"2023-09-07T14:52:54","modified_gmt":"2023-09-07T09:22:54","slug":"pcit-v-evalueserve-com-pvt-ltd-2023453-itr-8-292-taxman-155-331-ctr-217-223-dtr-137-sc-editorial-cit-v-evalueserve-com-pvt-ltd-2022-444-itr-674-delhihc-is-affirmed","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-evalueserve-com-pvt-ltd-2023453-itr-8-292-taxman-155-331-ctr-217-223-dtr-137-sc-editorial-cit-v-evalueserve-com-pvt-ltd-2022-444-itr-674-delhihc-is-affirmed\/","title":{"rendered":"PCIT v. Evalueserve.Com Pvt. Ltd. (2023)453 ITR 8\/ 292 Taxman 155\/ 331 CTR 217\/ 223 DTR 137 (SC) Editorial: CIT v. Evalueserve.Com Pvt. Ltd (2022) 444 ITR 674 (Delhi)(HC) is affirmed."},"content":{"rendered":"<p>High Court dismissed the\u00a0 Department\u2019s appeal on the ground that\u00a0 the Tribunal had given cogent reasons for excluding the four companies as comparables to determine the arm\u2019s length price hence no question of law arose. On SLP by Revenue the Court held that considering the peculiar facts and circumstances of the case, there was no reason to interfere with the judgment of the High Court. The question of law is left open.\u00a0 (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing -Arm\u2019s length price &#8211; Reasoned order based on cogent reasons-Order of High Court affirmed -Question of law left open. [S. 136, 260A] <\/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-37406","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Jk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37406","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=37406"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37406\/revisions"}],"predecessor-version":[{"id":37407,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37406\/revisions\/37407"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}