{"id":61803,"date":"2026-07-07T11:10:06","date_gmt":"2026-07-07T05:40:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dr-reddys-laboratories-ltd-v-dcit-2025-236-ttj-699-174-taxmann-com-238-hyd-trib\/"},"modified":"2026-07-07T11:10:06","modified_gmt":"2026-07-07T05:40:06","slug":"dr-reddys-laboratories-ltd-v-dcit-2025-236-ttj-699-174-taxmann-com-238-hyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dr-reddys-laboratories-ltd-v-dcit-2025-236-ttj-699-174-taxmann-com-238-hyd-trib\/","title":{"rendered":"Dr Reddy\u2019s Laboratories Ltd. v. DCIT (2025) 236 TTJ 699 \/ 174 taxmann.com 238 (Hyd) Trib)"},"content":{"rendered":"<p>Held that the assessee failed to reconcile the difference between the interest received by it from the foreign subsidiary and the amount offered to tax, except stating that the difference is on account of the difference in the accounting year followed by the two companies; the addition towards the differential amount is sustained. (AY.2011 -12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4: Charge of income-tax -Accrual-Interest receivable from foreign subsidiaries-Financial year-Failed to reconcile- Addition is affirmed.[S. 5, 145]  <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61803","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g4P","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61803","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=61803"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61803\/revisions"}],"predecessor-version":[{"id":61804,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61803\/revisions\/61804"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61803"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61803"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61803"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}