{"id":4132,"date":"2019-03-01T05:21:20","date_gmt":"2019-03-01T05:21:20","guid":{"rendered":"http:\/\/itatonline.org\/digest\/emerson-climate-technologies-india-p-ltd-v-dy-cit-2018-194-ttj-41-100-taxmann-com-478-punetrib\/"},"modified":"2019-03-01T05:21:20","modified_gmt":"2019-03-01T05:21:20","slug":"emerson-climate-technologies-india-p-ltd-v-dy-cit-2018-194-ttj-41-100-taxmann-com-478-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/emerson-climate-technologies-india-p-ltd-v-dy-cit-2018-194-ttj-41-100-taxmann-com-478-punetrib\/","title":{"rendered":"Emerson Climate Technologies (India) (P.) Ltd. v. Dy. CIT (2018) 194 TTJ 41 \/ 100 taxmann.com 478 (Pune)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the assessee rendering ITES services to AE, a company which was showing fluctuating margins, could not be accepted as comparable. Fee for advisory and other services to AE matter remanded.<strong>\u00a0 <\/strong>(AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arms\u2019 length price-Fluctuation margins- Rendering ITES services to AE, a company which was showing fluctuating margins, could not be accepted as comparable- Fee for advisory and other services to AE matter remanded.<\/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":[1],"tags":[],"class_list":["post-4132","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-14E","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4132","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=4132"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4132\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4132"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4132"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4132"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}