{"id":42926,"date":"2024-05-17T16:33:53","date_gmt":"2024-05-17T11:03:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/havells-india-ltd-v-dcit-2023-198-itd-610-delhi-trib\/"},"modified":"2024-05-17T16:33:53","modified_gmt":"2024-05-17T11:03:53","slug":"havells-india-ltd-v-dcit-2023-198-itd-610-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/havells-india-ltd-v-dcit-2023-198-itd-610-delhi-trib\/","title":{"rendered":"Havells India Ltd. v. DCIT (2023) 198 ITD 610 (Delhi) (Trib.)"},"content":{"rendered":"<p>Held that a corporate guarantee indeed forms an international transaction. Accordingly adjustment in respect of corporate guarantee provided to AEs should be determined at rate of 0.5 per cent. (AY. 2013-14 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Avoidance of tax-International transaction-Specified domestic transaction-Corporate guarantee-Capital financing-ALP adjustment in respect of corporate guarantee provided to AEs should be determined at rate of 0.5 per cent.[S.92B] <\/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-42926","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bam","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42926","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=42926"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42926\/revisions"}],"predecessor-version":[{"id":42927,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42926\/revisions\/42927"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42926"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42926"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42926"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}