{"id":11523,"date":"2020-05-18T01:47:50","date_gmt":"2020-05-18T01:47:50","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bombay-rayon-holdings-ltd-v-ito-2020-186-dtr-19-mum-trib\/"},"modified":"2020-05-29T12:54:05","modified_gmt":"2020-05-29T12:54:05","slug":"bombay-rayon-holdings-ltd-v-ito-2020-186-dtr-19-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bombay-rayon-holdings-ltd-v-ito-2020-186-dtr-19-mum-trib\/","title":{"rendered":"Bombay Rayon Holdings Ltd. v. ITO (2020) 186 DTR 19 \/ 203 TTJ 568 (Mum.) (Trib.)"},"content":{"rendered":"<p>Tribunal held that loan to the AE is international transaction and it needs to be benchmarked for ALP determination. In the present case the entire amount has been written off as non-refundable.\u00a0 Accordingly the \u00a0interest should be charged at LIBOR+200 bps. (AY. 2009-10, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing\u2013Arm\u2019s length price\u2013Loan to AE-Interest should be charged at LIBOR+200 bps.<\/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-11523","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2ZR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11523","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=11523"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11523\/revisions"}],"predecessor-version":[{"id":11647,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11523\/revisions\/11647"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}