{"id":43696,"date":"2024-06-14T16:29:37","date_gmt":"2024-06-14T10:59:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/etisalat-software-solutions-pvt-ltd-v-dy-cit-2023102-itr-647-bang-trib\/"},"modified":"2024-06-14T16:29:37","modified_gmt":"2024-06-14T10:59:37","slug":"etisalat-software-solutions-pvt-ltd-v-dy-cit-2023102-itr-647-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/etisalat-software-solutions-pvt-ltd-v-dy-cit-2023102-itr-647-bang-trib\/","title":{"rendered":"Etisalat Software Solutions Pvt. Ltd. v.Dy. CIT (2023)102 ITR 647 (Bang) (Trib)"},"content":{"rendered":"<p>Held that companies whose turnover was not within the range of Rs.\u2002200 crores to Rs. 2,000 crores were to be excluded from the list of comparables.<\/p>\n<p>\u00a0That the margin declared by the company\u00a0 was abnormally high. Therefore, the Transfer Pricing Officer\/Assessing Officer was to exclude the company from the list of comparables That the companies\u00a0 were not functionally comparable to the assessee, and were to be excluded from the list of comparables.(AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Avoidance of tax-International transaction-Specified domestic transaction-Selection of comparables-Turnover filter-Companies whose Turnover not within range of  Rs. 200 Crores to Rs. 2,000 Crores-Company having abnormally high margin-Not functionally Comparable  to be excluded.<\/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-43696","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bmM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43696","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=43696"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43696\/revisions"}],"predecessor-version":[{"id":43697,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43696\/revisions\/43697"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43696"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43696"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}