{"id":4801,"date":"2019-04-08T10:45:28","date_gmt":"2019-04-08T10:45:28","guid":{"rendered":"http:\/\/itatonline.org\/digest\/philips-medical-systems-private-ltd-now-merged-with-philips-electronics-india-ltd-v-ito-2018-196-ttj-1031-kol-trib\/"},"modified":"2019-04-08T10:45:28","modified_gmt":"2019-04-08T10:45:28","slug":"philips-medical-systems-private-ltd-now-merged-with-philips-electronics-india-ltd-v-ito-2018-196-ttj-1031-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/philips-medical-systems-private-ltd-now-merged-with-philips-electronics-india-ltd-v-ito-2018-196-ttj-1031-kol-trib\/","title":{"rendered":"Philips Medical Systems Private Ltd (now merged with Philips Electronics India Ltd.). v. ITO (2018) 196 TTJ 1031 (Kol.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that Functionally different company cannot be selected as a comparable for arriving ALP of an international transaction. (AY.2002 -03)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Functionally different company cannot be selected as a comparable for arriving ALP of an international transaction.<\/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-4801","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1fr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4801","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=4801"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4801\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4801"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4801"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4801"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}