{"id":8643,"date":"2019-12-18T11:25:11","date_gmt":"2019-12-18T11:25:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-morgan-stanley-advantage-services-p-ltd-2019-74-itr-456-mum-trib\/"},"modified":"2019-12-18T11:25:11","modified_gmt":"2019-12-18T11:25:11","slug":"dy-cit-v-morgan-stanley-advantage-services-p-ltd-2019-74-itr-456-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-morgan-stanley-advantage-services-p-ltd-2019-74-itr-456-mum-trib\/","title":{"rendered":"Dy.  CIT v.  Morgan Stanley Advantage Services P.  Ltd.  (2019) 74 ITR 456 (Mum.)(Trib.)"},"content":{"rendered":"<p>Assessee providing back office support services,. \u00a0company providing high end data analytics and customised process solution and leading Indian provider of knowledge process outsource services functionally different. \u00a0High end diversified services. Company having income from translation charges. company having lower employee cost to sales than assessee. \u00a0\u00a0company having different financial year ending. \u00a0\u00a0Company under serious indictment in fraud cases. Company providing consultancy business solution and testing and high end business process outsourcing services \u00a0is held to be \u00a0not comparables.\u00a0 (AY. \u00a02007-08).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arms\u2019 length price-International transactions- Benchmarking of transactions-Comparable-Back office support services-Company providing consultancy business solution and testing and high end business process outsourcing services-Cannot be held to be  comparables.<\/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-8643","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2fp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8643","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=8643"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8643\/revisions"}],"predecessor-version":[{"id":8644,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8643\/revisions\/8644"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8643"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8643"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8643"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}