{"id":60273,"date":"2026-06-05T09:21:50","date_gmt":"2026-06-05T03:51:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-inductis-india-pvt-ltd-2023-157-taxmann-com-87-2025-483-itr-492-delhihc-editorial-pcit-v-inductis-india-pvt-ltd-2025-175-taxmann-com-423-sc-slp-dismissed-on-account-of-delay\/"},"modified":"2026-06-05T09:21:50","modified_gmt":"2026-06-05T03:51:50","slug":"pcit-v-inductis-india-pvt-ltd-2023-157-taxmann-com-87-2025-483-itr-492-delhihc-editorial-pcit-v-inductis-india-pvt-ltd-2025-175-taxmann-com-423-sc-slp-dismissed-on-account-of-delay","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-inductis-india-pvt-ltd-2023-157-taxmann-com-87-2025-483-itr-492-delhihc-editorial-pcit-v-inductis-india-pvt-ltd-2025-175-taxmann-com-423-sc-slp-dismissed-on-account-of-delay\/","title":{"rendered":"PCIT v. Inductis India Pvt. Ltd (2023) 157 taxmann.com 87 \/ (2025) 483 ITR 492 (Delhi)(HC) Editorial: PCIT v. Inductis India Pvt. Ltd [2025] 175 taxmann.com 423 (SC), SLP dismissed on account of delay of 387 days."},"content":{"rendered":"<p>Court held that the Tribunal was justified in excluding the two comparables, which were included by the Transfer Pricing Officer for determination of the arm&#8217;s length price under section 92B, on the ground of functional dissimilarities. Order of Tribunal affirmed. (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Avoidance of tax-International transaction-Interest on delayed receivables-Selection of comparables-Exclusion of comparables by Tribunal on ground of functional dissimilarities-Order of Tribunal affirmed. [S.92B, 92CA]<\/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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60273","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fG9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60273","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=60273"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60273\/revisions"}],"predecessor-version":[{"id":60274,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60273\/revisions\/60274"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}