{"id":876,"date":"2018-05-16T07:58:01","date_gmt":"2018-05-16T07:58:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-copal-research-ip-ltd-2018-162-dtr-129-191-ttj-1000-90-taxmann-com-70-delhi-trib\/"},"modified":"2018-05-16T07:58:01","modified_gmt":"2018-05-16T07:58:01","slug":"ito-v-copal-research-ip-ltd-2018-162-dtr-129-191-ttj-1000-90-taxmann-com-70-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-copal-research-ip-ltd-2018-162-dtr-129-191-ttj-1000-90-taxmann-com-70-delhi-trib\/","title":{"rendered":"ITO v. Copal Research (I)(P.) Ltd. (2018) 162 DTR 129 \/ 191 TTJ 1000 \/ 90 taxmann.com 70 (Delhi) ( Trib.)"},"content":{"rendered":"<p>The assessee was engaged in provision of information technology (IT) enabled back office support services in the nature of customized business\/financial research support to Copal group. The assessee selected certain companies including Jindal Intellicom Ltd. in connection with the provision of ITES. The Tribunal held that Jindal Intellicom Ltd., having a calendar year ending, cannot be compared with the assessee having a financial year ending notwithstanding the functional similarity between the two (ITA No.1865\/Del\/2014 dt. 09-01-2018) (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing &#8211; Arms\u2019 length price \u2013 A company having a calendar year ending, cannot be compared with the assessee having a financial year ending notwithstanding functional similarity between two companies.<\/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-876","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/876","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=876"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/876\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=876"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=876"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}