{"id":41205,"date":"2024-04-02T15:31:19","date_gmt":"2024-04-02T10:01:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dabur-india-ltd-v-dy-cit-2023101-itr-148-delhi-trib-5\/"},"modified":"2024-04-02T15:31:19","modified_gmt":"2024-04-02T10:01:19","slug":"dabur-india-ltd-v-dy-cit-2023101-itr-148-delhi-trib-5","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dabur-india-ltd-v-dy-cit-2023101-itr-148-delhi-trib-5\/","title":{"rendered":"Dabur India Ltd. v. Dy. CIT (2023)101 ITR 148 (Delhi) (Trib)"},"content":{"rendered":"<p>Held, that in terms of the Tribunal\u2019s order in the assessee\u2019s own case for the AY.s 2007-08 and 2008-09, the deletion of addition was upheld on the ground that on loans advanced in foreign currency the interest ought to be estimated in terms of a foreign-currency loan and not a rupee-denominated loan. (AY. 2010-11, 2011-12).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92CA : Transfer pricing-Reference to Transfer Pricing Officer-Arm\u2019s Length price-Avoidance of tax  Reference to Transfer Pricing-Loan to overseas subsidiaries in foreign money-Interest to be estimated as foreign-currency loan and not rupee denominated loan-International libor rates to be taken as benchmark. <\/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-41205","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aIB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41205","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=41205"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41205\/revisions"}],"predecessor-version":[{"id":41206,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41205\/revisions\/41206"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41205"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41205"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41205"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}