{"id":51017,"date":"2025-02-08T16:38:06","date_gmt":"2025-02-08T11:08:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tech-mahindra-business-services-ltd-v-acit-2024112-itr-21-snmumtrib-3\/"},"modified":"2025-02-08T16:38:06","modified_gmt":"2025-02-08T11:08:06","slug":"tech-mahindra-business-services-ltd-v-acit-2024112-itr-21-snmumtrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tech-mahindra-business-services-ltd-v-acit-2024112-itr-21-snmumtrib-3\/","title":{"rendered":"Tech Mahindra Business Services Ltd. v. ACIT (2024)112 ITR 21 (SN)(Mum)(Trib)"},"content":{"rendered":"<p>Held that companies whose segmental data not available, having functional disparity with assessee, undergoing extraordinary event of amalgamation are\u00a0 to be excluded from list of comparables.<strong>\u00a0 <\/strong>That service tax refund or service tax written back was operating revenue while computing profit level indicator. <em>(<\/em>AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Avoidance of tax-International transaction-Selection of  comparables-Companies whose segmental data not available, having functional disparity with assessee, undergoing extraordinary event of amalgamation are   to be excluded from list of comparables-Profit level indicator-Service tax refund or service tax written back is operating revenue.[S. 144C(13)] <\/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-51017","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dgR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51017","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=51017"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51017\/revisions"}],"predecessor-version":[{"id":51018,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51017\/revisions\/51018"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51017"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51017"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}