{"id":5836,"date":"2019-06-19T12:45:14","date_gmt":"2019-06-19T12:45:14","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ceva-freight-india-p-ltd-v-dcit-2019-176-itd-341-delhi-trib\/"},"modified":"2019-06-19T12:45:14","modified_gmt":"2019-06-19T12:45:14","slug":"ceva-freight-india-p-ltd-v-dcit-2019-176-itd-341-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ceva-freight-india-p-ltd-v-dcit-2019-176-itd-341-delhi-trib\/","title":{"rendered":"CEVA Freight India (P.) Ltd.  v. DCIT  (2019) 176 ITD 341 (Delhi)   (Trib.)"},"content":{"rendered":"<p>Tribunal held that ,while selecting a comparable, TPO had not looked into functions of comparable and TPO&#8217;s own filters were not proportionate with range of 75 &#8211; 85 per cent (freight cost\/freight income) applied for selection of comparables. Tribunal directed to exclude said comparable from list of comparables. (AY. 2007 -08 to 2012 -13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length-Selection of comparable-TPO&#8217;s own filters were not proportionate with range of 75 &#8211; 85 per cent (freight cost\/freight income)-Directed to exclude said comparable from list of comparables.<\/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-5836","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1w8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5836","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=5836"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5836\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5836"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5836"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}