{"id":13611,"date":"2020-11-02T13:29:31","date_gmt":"2020-11-02T13:29:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/boeing-india-pvt-ltd-v-acit-202081-itr-94-sn-delhi-trib-2\/"},"modified":"2020-11-02T13:29:31","modified_gmt":"2020-11-02T13:29:31","slug":"boeing-india-pvt-ltd-v-acit-202081-itr-94-sn-delhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/boeing-india-pvt-ltd-v-acit-202081-itr-94-sn-delhi-trib-2\/","title":{"rendered":"Boeing India Pvt. Ltd. v .ACIT (2020)81 ITR 94 (SN) ( Delhi ) (Trib)"},"content":{"rendered":"<p>Tribunal held, that the question of receiving any interest on receivables did not arise. There was no merit in the transfer pricing adjustment of Rs. 22.16 lakhs and it was, accordingly, to be deleted. ( AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing \u2013 Arm\u2019s length price -A debt-free company \u2014 No interest paid to creditor or supplier nor interest earned from unrelated party- Adjustment of interest is held to be  not warranted .<\/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":[21],"tags":[],"class_list":["post-13611","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3xx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13611","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=13611"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13611\/revisions"}],"predecessor-version":[{"id":13612,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13611\/revisions\/13612"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13611"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13611"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}