{"id":52284,"date":"2025-03-24T12:26:12","date_gmt":"2025-03-24T06:56:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nokia-solutions-and-networks-india-p-ltd-v-acit-2024115-itr-653-delhitrib\/"},"modified":"2025-03-24T12:26:12","modified_gmt":"2025-03-24T06:56:12","slug":"nokia-solutions-and-networks-india-p-ltd-v-acit-2024115-itr-653-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nokia-solutions-and-networks-india-p-ltd-v-acit-2024115-itr-653-delhitrib\/","title":{"rendered":"Nokia Solutions and Networks India P. Ltd. v. ACIT (2024)115 ITR 653 (Delhi)(Trib)"},"content":{"rendered":"<p>Held that functionally different and without segmental data is\u00a0 to be excluded. Functionally similar to be included. As regards notional interest in respect of\u00a0 outstanding receivable. The Assessing Officer has to consider\u00a0 factors responsible for delay to be analysed over last three or four Assessment years to determine benefit accruing to debtors. As regards working capital adjustment and\u00a0 deduction at source difference as per Form 26AS, the\u00a0 matter is\u00a0 remanded\u00a0 to the Assessing Officer for re-examination.\u00a0 (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Avoidance of tax-International transaction-Comparables-Functionally different and without segmental data is  to be excluded-Functionally similar to be included-Notional interest-Outstanding receivable-Factors responsible for delay to be analysed over last three or four Assessment years to determine benefit accruing to debtors&#8211;Working capital adjustment-Matter remanded-Deduction at source-Form 26AS-Matter remanded for re-examination. [S.92B S, Form No, 26A]  <\/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-52284","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dBi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52284","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=52284"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52284\/revisions"}],"predecessor-version":[{"id":52285,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52284\/revisions\/52285"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52284"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52284"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52284"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}