{"id":64370,"date":"2026-09-04T17:23:17","date_gmt":"2026-09-04T11:53:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-borwarner-emissions-systems-india-p-ltd-2026-309-taxman-269-delhihc\/"},"modified":"2026-09-04T17:23:17","modified_gmt":"2026-09-04T11:53:17","slug":"pcit-v-borwarner-emissions-systems-india-p-ltd-2026-309-taxman-269-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-borwarner-emissions-systems-india-p-ltd-2026-309-taxman-269-delhihc\/","title":{"rendered":"PCIT v. Borwarner Emissions Systems India P.Ltd.[2026] 309 Taxman 269 (Delhi)(HC)"},"content":{"rendered":"<p>Assessee availed Technical Support Services (TSS) and Business Support Services (BSS) from its AEs in Spain and USA. TPO computed that ALP of TSS and BSS services was nil. DRP approved the conclusion of TPO. Tribunal held that invoices submitted by the assessee provided evidence in respect of rendition of TSS and BSS services; thus, the factum of rendition of TSS and BSS services stood proved. Tribunal, thus, set aside the order of the TPO and directed the Assessing Officer to compute ALP of TSS and BSS services by adopting the aggregation approach. High Court affirmed the order of the Tribunal. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C: Transfer pricing-Arm\u2019s length price-Avoidance of tax-International transaction-Aggregation approach-Order of Tribunal affirmed. [S.260A] <\/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-64370","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gKe","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64370","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=64370"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64370\/revisions"}],"predecessor-version":[{"id":64371,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64370\/revisions\/64371"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64370"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64370"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}