{"id":7381,"date":"2019-09-24T06:21:09","date_gmt":"2019-09-24T06:21:09","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-ness-technologies-india-p-ltd-2019-307-ctr-588-174-dtr-260-bom-hc-2\/"},"modified":"2019-09-24T06:21:09","modified_gmt":"2019-09-24T06:21:09","slug":"cit-v-ness-technologies-india-p-ltd-2019-307-ctr-588-174-dtr-260-bom-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-ness-technologies-india-p-ltd-2019-307-ctr-588-174-dtr-260-bom-hc-2\/","title":{"rendered":"CIT v. Ness Technologies (India) (P) Ltd (2019) 307 CTR 588 \/ 174 DTR 260 (Bom.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, whether one entity is comparable to another is a\u00a0 question of fact. <strong>\u00a0<\/strong>Since Tribunal\u2019s well-reasoned order deleting the comparables, as prayed by assessee, cannot be termed either as perverse or vitiated by any error of law apparent on the face of the record, no substantial question of law arises. (ITA No. 268 &amp; 273 of 2016 dt. 12-10-2018) (AY. 2005-06, 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arms\u2019 length price\u2013Whether one entity is comparable to another\u2013question of fact\u2013No substantial questions 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-7381","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1V3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7381","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=7381"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7381\/revisions"}],"predecessor-version":[{"id":7382,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7381\/revisions\/7382"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7381"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7381"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}