{"id":52280,"date":"2025-03-24T12:25:02","date_gmt":"2025-03-24T06:55:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/boston-consulting-group-india-p-ltd-v-dy-cit-2024115-itr-634-2025-170-taxmann-com-540-mumtrib\/"},"modified":"2025-03-24T12:25:02","modified_gmt":"2025-03-24T06:55:02","slug":"boston-consulting-group-india-p-ltd-v-dy-cit-2024115-itr-634-2025-170-taxmann-com-540-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/boston-consulting-group-india-p-ltd-v-dy-cit-2024115-itr-634-2025-170-taxmann-com-540-mumtrib\/","title":{"rendered":"Boston Consulting Group (India) P. Ltd. v. Dy. CIT (2024)115 ITR 634 \/ [2025] 170 taxmann.com 540 (Mum)(Trib)"},"content":{"rendered":"<p>Held that Transfer Pricing Officer is bound to follow one of\u00a0 prescribed methods. Addition is deleted. As regards\u00a0 selection of comparable, matter is remanded. Assessee is entitle to interest on refund\u00a0 up to date of receipt of refund order. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Avoidance of tax-International transaction-Transfer Pricing Officer is bound to follow one of  prescribed methods-Addition is deleted-Selection of comparable-Matter remanded-Interest on refund-Entitle  interest up to date of receipt of refund order.[S.92CA, 234D, 244A]  <\/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-52280","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dBe","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52280","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=52280"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52280\/revisions"}],"predecessor-version":[{"id":52281,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52280\/revisions\/52281"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}