{"id":7230,"date":"2019-09-14T13:15:26","date_gmt":"2019-09-14T13:15:26","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-e-valueserve-sez-gurgaon-p-ltd-2019-416-itr-51-delhi-hc\/"},"modified":"2019-09-14T13:15:26","modified_gmt":"2019-09-14T13:15:26","slug":"cit-v-e-valueserve-sez-gurgaon-p-ltd-2019-416-itr-51-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-e-valueserve-sez-gurgaon-p-ltd-2019-416-itr-51-delhi-hc\/","title":{"rendered":"CIT   v.  E-Valueserve Sez (Gurgaon) P. Ltd.  (2019) 416 ITR 51 (Delhi) (HC)"},"content":{"rendered":"<p>Court held that exclusion of comparables having high brand value is held to be proper . No question of law .\u00a0(AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.92C: Transfer pricing &#8211; Arm&#8217;s Length Price \u2014Exclusion of comparables having high brand value is held to be proper .[ 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-7230","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1SC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7230","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=7230"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7230\/revisions"}],"predecessor-version":[{"id":7231,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7230\/revisions\/7231"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7230"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7230"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7230"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}