{"id":6808,"date":"2019-08-26T12:51:48","date_gmt":"2019-08-26T12:51:48","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-ipass-india-p-ltd-2019-414-itr-662-karn-hc\/"},"modified":"2019-08-26T12:51:48","modified_gmt":"2019-08-26T12:51:48","slug":"pcit-v-ipass-india-p-ltd-2019-414-itr-662-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-ipass-india-p-ltd-2019-414-itr-662-karn-hc\/","title":{"rendered":"PCIT  v.  Ipass India P. Ltd.  (2019] 414 ITR 662 (Karn.)(HC)"},"content":{"rendered":"<p>Court held that the determination of arm&#8217;s length price in international transactions is a finding of fact.\u00a0 No substantial question of law arises unless the finding is perverse. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm&#8217;s Length Price-Question of fact\u2013No substantial question of law.[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_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-6808","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1LO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6808","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=6808"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6808\/revisions"}],"predecessor-version":[{"id":6809,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6808\/revisions\/6809"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6808"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6808"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6808"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}