{"id":9904,"date":"2020-02-18T11:36:41","date_gmt":"2020-02-18T11:36:41","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-nomura-structured-finance-service-p-ltd-2020-268-taxman-173-bom-hc\/"},"modified":"2020-02-18T11:36:41","modified_gmt":"2020-02-18T11:36:41","slug":"pcit-v-nomura-structured-finance-service-p-ltd-2020-268-taxman-173-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-nomura-structured-finance-service-p-ltd-2020-268-taxman-173-bom-hc\/","title":{"rendered":"PCIT v. Nomura Structured Finance Service (P) Ltd. (2020) 268 Taxman 173 (Bom.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, Company which out sourced its work cannot be accepted as comparable\u00a0 and also assesee rendering\u00a0 ITES services\u00a0 cannot be excluded merely because it did not make profit relevant assessment year.\u00a0\u00a0 (AY. 2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing\u2013Arm\u2019s length price\u2013Comparable-Employee cost filter-Company which out sourced its work cannot be accepted as comparable\u2013ITES services\u2013Cannot be excluded merely because it did not make profit relevant assessment year.<\/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_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":"","jetpack_post_was_ever_published":false},"categories":[1],"tags":[],"class_list":["post-9904","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2zK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9904","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=9904"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9904\/revisions"}],"predecessor-version":[{"id":9905,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9904\/revisions\/9905"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9904"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9904"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9904"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}