{"id":5691,"date":"2019-06-10T11:42:51","date_gmt":"2019-06-10T11:42:51","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-pfizer-ltd-2019-262-taxman-215-bom-hc\/"},"modified":"2019-08-25T12:40:27","modified_gmt":"2019-08-25T12:40:27","slug":"pcit-v-pfizer-ltd-2019-262-taxman-215-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-pfizer-ltd-2019-262-taxman-215-bom-hc\/","title":{"rendered":"PCIT  v. Pfizer Ltd.  (2019) 262 Taxman 215\/ 308 CTR 389\/ 177 DTR 110 (Bom.)( HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that; A company which outsources its work is not comparable for ALP determination with a company that does activity inhouse. A company having substantial related party transactions, could not be selected as comparable. ( AY. 2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing\u2013Arm\u2019s length price-Company which outsources its work is not comparable for ALP determination with a company that does activity inhouse-A company having substantial related party transactions, could not be selected as comparable.<\/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-5691","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1tN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5691","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=5691"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5691\/revisions"}],"predecessor-version":[{"id":6737,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5691\/revisions\/6737"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}