{"id":7859,"date":"2019-10-15T12:14:41","date_gmt":"2019-10-15T12:14:41","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-symphony-marketing-solutions-india-p-ltd-2019-417-itr-289-delhihc\/"},"modified":"2019-10-15T12:14:41","modified_gmt":"2019-10-15T12:14:41","slug":"cit-v-symphony-marketing-solutions-india-p-ltd-2019-417-itr-289-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-symphony-marketing-solutions-india-p-ltd-2019-417-itr-289-delhihc\/","title":{"rendered":"CIT v. Symphony Marketing Solutions India P. Ltd. (2019) 417 ITR 289 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, companies large and functionally distinct with different areas of development and services, cannot be benchmarked or equated. Accordingly the exclusion of three comparables is\u00a0 Held to be valid. No question of law. (AY. 2009-10, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing\u2013Arm\u2019s length price\u2013Comparables-Companies large and functionally distinct with different areas of  development and services-Cannot be  benchmarked or equated-Exclusion of three comparables-Held to be valid. [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_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-7859","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-22L","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7859","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=7859"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7859\/revisions"}],"predecessor-version":[{"id":7860,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7859\/revisions\/7860"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7859"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7859"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}