{"id":52212,"date":"2025-03-24T12:09:22","date_gmt":"2025-03-24T06:39:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-uniparts-india-ltd2023-150-taxmann-com-142-2024115-itr-473-delhitrib-editorial-affirmed-in-pcit-v-uniparts-india-ltd2024-298-taxman-212-delhihc\/"},"modified":"2025-03-24T12:09:22","modified_gmt":"2025-03-24T06:39:22","slug":"acit-v-uniparts-india-ltd2023-150-taxmann-com-142-2024115-itr-473-delhitrib-editorial-affirmed-in-pcit-v-uniparts-india-ltd2024-298-taxman-212-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-uniparts-india-ltd2023-150-taxmann-com-142-2024115-itr-473-delhitrib-editorial-affirmed-in-pcit-v-uniparts-india-ltd2024-298-taxman-212-delhihc\/","title":{"rendered":"ACIT v. Uniparts India Ltd(2023) 150 taxmann.com 142 \/ (2024)115 ITR 473 (Delhi)(Trib) Editorial : Affirmed in PCIT v. Uniparts India Ltd(2024) 298 Taxman 212 (Delhi)(HC)"},"content":{"rendered":"<p>Tribunal following the order of earlier year disallowance is deleted. Followed, Uniparts India Ltd. v. Dy. CIT 2021 SCC OnLine ITAT 580 (Delhi)(Trib) (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii) :Interest on borrowed capital-Higher rate of interest 16% to bank on loans-Rate charged to subsidiaries lesser rate of 6%-Disallowance is deleted. <\/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-52212","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dA8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52212","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=52212"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52212\/revisions"}],"predecessor-version":[{"id":52213,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52212\/revisions\/52213"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52212"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52212"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52212"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}