{"id":62798,"date":"2026-07-30T10:25:10","date_gmt":"2026-07-30T04:55:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/man-energy-solutions-india-p-ltd-v-asst-cit-2023-149-taxmann-com-347-2025-129-itr-562-punetrib-3\/"},"modified":"2026-07-30T10:25:10","modified_gmt":"2026-07-30T04:55:10","slug":"man-energy-solutions-india-p-ltd-v-asst-cit-2023-149-taxmann-com-347-2025-129-itr-562-punetrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/man-energy-solutions-india-p-ltd-v-asst-cit-2023-149-taxmann-com-347-2025-129-itr-562-punetrib-3\/","title":{"rendered":"MAN Energy Solutions India P. Ltd. v. Asst. CIT [2023] 149 taxmann.com 347 \/ (2025) 129 ITR 562 (Pune)(Trib.)"},"content":{"rendered":"<p style=\"margin: 0in;margin-bottom: .0001pt;text-align: justify;line-height: 150%\"><span lang=\"EN-IN\" style=\"font-family: &#039;Verdana&#039;,sans-serif\">The Tribunal held that a company deriving substantial revenue from software services, without segmental financial information, was functionally different from the assessee and could not be accepted as a comparable. Accordingly, the company was directed to be excluded from the final set of comparables. <strong><span style=\"font-family: &#039;Verdana&#039;,sans-serif\">(AY. 2018-19).<\/span><\/strong><b><\/b><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : International transactions-Arm&#8217;s length price-Comparables-Functionally different company-Absence of segmental results-Comparable directed to be excluded.[S.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_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62798","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gkS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62798","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=62798"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62798\/revisions"}],"predecessor-version":[{"id":62799,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62798\/revisions\/62799"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62798"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62798"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}